Research On The Evaluation Of Environmental Performance Of Baoding Thermal Power Plant Based On Improved BSC-GEVA

Since the rapid development of the economy has also brought about serious environmental pollution problems,taking the road of sustainable economic development has become the consensus of society.In order to meet the needs of the economy and society,environmental accounting came into being.Environmental accounting performance evaluation as the measurement basis of enterprise environmental accounting information,affecting the disclosure of environmental accounting information,and there are many problems in the current domestic environmental accounting performance evaluation method,the evaluation system measured from the perspective of environmental accounting is missing,and it is urgent to formulate a more perfect environmental performance evaluation system.Relying on the green development strategy to integrate the dual theories of BSC and GEVA,a performance evaluation system with green EVA as the core and BSC as the framework has been formed,which has made up for the gap in the environmental performance evaluation system from the perspective of environmental accounting to a certain extent.In terms of the framework of the BSC-GEVA evaluation system,the evaluation system is divided into dimension layer,target layer and index layer,and the specific requirements for the evaluation of each target layer under the dimension layer are pointed out,which demonstrates the interrelationship between GEVA and BSC fourdimensional and the core position of GEVA.Combined with the specific process of thermal power plant production,under the established dimension layer and target layer,the indicators with industry representatives are screened.After preliminarily determining the 51 specific indicators of the index layer,10 thermal power plants were selected as samples to test the feasibility of the indicators,and 7 indicators with lower feasible and low were excluded according to the degree of information lack,and the industry average of the quantitative indicators was measured by the sample size.Then,through the questionnaire survey,the grading of important indicators and general indicators was completed,and the proportion of each indicator in the important indicators and general indicators was determined and the requirements for the completeness of the issuance were determined.In addition,with the help of the virtual scoring method and the deviation score method,the scoring rules of qualitative and quantitative indicators in the evaluation system are determined,and the measurement rules of the comprehensive score are stipulated.Taking a thermal power plant in Baoding as an example,,the values and scores of each index in the evaluation system of the BSC-GEVA of The Baoding thermal power plant are calculated.Comparing the results of the evaluation with the industry average,the 7 indicators affecting the low environmental performance evaluation score of the thermal power plant were analyzed,and the corresponding improvement suggestions were put forward for the production and operation links with weak environmental performance of the Baoding thermal power plant.This project carries out the research of BSC-GEVA performance evaluation system from two parts: theoretical exploration and case application,theoretical exploration provides theoretical support for case application,and case application provides feasibility test for theoretical exploration,thus forming a complete logical closed loop.The research on this topic has a positive effect on environmental accounting research and environmental performance evaluation research at the theoretical level;At the practical level,BSC-GEVA evaluation tools and case application references are provided for enterprises to carry out environmental performance evaluation,and the BSC-GEVA evaluation model of thermal power plants can help thermal power enterprises respond to the national "double carbon target" and promote green transformation of production.