Research On Enterprise Environmental Performance Evaluation Based On DEA

China has become the largest manufacturing country in the world for 11 consecutive years,which shows that China’s manufacturing industry has changed from a weak basic industry to an independent and complete industrial system,which has played a strong role in boosting the process of industrialization and modernization.However,the economy continues to rise at the cost of damaging the environment.In the face of the increasing trend of environmental pollution,ecological damage is becoming more and more serious,and the country pays more attention to environmental protection.Manufacturing enterprises need to pay attention to the impact on the environment at the same time of production and operation,so it is of far-reaching guiding significance to build an environmental performance evaluation system suitable for manufacturing industry on the basis of the existing environmental evaluation system to reflect the environmental status of manufacturing industry.This paper mainly chooses data envelopment analysis method to evaluate the environmental performance of 22 manufacturing enterprises in Baotou City(hereinafter referred to as city b).Data envelopment analysis(DEA)is widely applicable to the environmental performance of enterprises,especially for the production system with more input and more output.In this paper,we first compare the measurement results of super efficiency SBM model and ordinary SBM model,and draw the conclusion that super efficiency model can more accurately reflect the real environmental performance level of the evaluated enterprises.Secondly,we use super efficiency SBM model to calculate and rank the efficiency of 22 manufacturing enterprises in B city,and find out the environmental status of manufacturing industry in B city.Then,based on the super efficiency SBM model,the paper calculates whether to consider the unexpected output,and analyzes the two results.Finally,the inefficient decision-making units in the calculation results are relaxed to achieve the target value on the strong effective frontier,and some suggestions are put forward to improve the calculation results.This study shows that the overall efficiency value of manufacturing enterprises in B city is quite different,showing two levels of differentiation.The average industry efficiency is 1.127,and there are 15 relatively effective enterprises,accounting for68.2%.The overall environmental performance evaluation is relatively optimistic.In addition,it is suggested that the enterprises with low evaluation can start from themselves and give full play to their existing advantages;Rational planning of resource allocation and improvement of resource utilization rate;Control the production of industrial waste,improve the environmental benefits of enterprises;Actively innovate and improve competitiveness.The innovation of this paper lies in the establishment of an environmental performance evaluation system suitable for manufacturing enterprises,and the use of environmental protection taxable income as an input index.The source of the index is the identification of environmental pollution coefficient by the national environmental protection department,which is more comprehensive,real,reasonable and persuasive.