Research On Performance Evaluation Of Baosteel Under The Background Of Green Developmen

The report of the 19th National Congress clearly pointed out to establish and improve the economic system of green and low-carbon circular development and promote green development.Currently,environmental pollution,overcapacity and other problems in the steel industry are becoming increasingly serious,and the benefit pressure is increasing due to the impact of the epidemic.In order to measure the comprehensive performance level of iron and steel enterprises in economy,environmental protection and other aspects,this paper summarizes the problems of the existing performance evaluation system in evaluation objectives,evaluation indicators and application of evaluation system.On the basis of analyzing those existing defects,this paper constructs a performance evaluation system under the background of green development to have a comprehensive performance evaluation of BaoSteel.This paper adopts the case study method,takes Baoshan Iron and Steel Co.,Ltd.,a representative of the iron and steel industry,as the research object,decomposes the strategic objectives of BaoSteel from the financial dimension,green dimension and social dimension based on the triple bottom line theory,and selects the performance evaluation indicators according to the specific strategic objectives and the characteristics of iron and steel enterprises,with the supplement of R&D performance and safety production performance indicators.In determining the weight of indicators,this paper combines expert scoring method,questionnaire survey method and analytic hierarchy process,as well as qualitative and quantitative methods,and finally constructs a set of performance evaluation system under the background of green development.It is found that steel enterprises should pay attention to the green performance level and social performance level through the performance evaluation system constructed in this paper.From the ranking of the weight of evaluation indexes,the profitability of an enterprise has an important impact on the overall performance.Secondly,the level of research and development and safety production are important to BaoSteel.Based on the established performance evaluation system,this paper makes a comprehensive evaluation of BaoSteel through comparative analysis,and the result shows that the performance evaluation system constructed in this paper makes up for the shortcomings of the original performance evaluation system to a certain extent.The performance evaluation system constructed in this paper combines the enterprise strategic objectives and triple bottom line theory,which can fully reflect the real performance of enterprises,promote enterprises to achieve strategic goals,encourage enterprises to carry out green innovation.In the specific application of the performance evaluation system,enterprises are supposed to improve the performance evaluation organization management system,the information management system and the feedback and reward mechanism.Besides,the government needs to complete the relevant laws and evaluation standards.