Research On The Construction And Application Of Performance Evaluation System In Papermaking Industry Under The Perspective Of Green Governanc

With the continuous development of China’s economy,the problem of environmental pollution has become increasingly serious,especially in highly polluting industries.The report of the "20 National Congress" proposes to promote green development and promote harmonious coexistence between man and nature.As a traditional Chinese industry,paper industry has been concerned about the problems of high energy consumption and high pollution.Under the high pressure of environmental protection policies in China,paper industry must adjust the development strategy of enterprises in difficulties,but in the development of enterprises is mainly economic benefits,so how to obtain economic benefits while also giving consideration to environmental performance and social contribution has become an important issue.It can be known from reading relevant literature that green governance can solve this problem,because green governance is a strategy that takes into account financial performance,environmental performance and social contribution at the same time.In this context,this paper chooses Sun Paper as the case study object.Sun Paper is a leading enterprise in the domestic paper industry and listed in 2006.It is a global advanced papermaking group and an integrated group of forest pulp and paper,and the first papermaking enterprise in China to pay attention to environmental protection production.The research on Sun Paper industry has a certain representative significance.Based on the research of relevant literature,this paper seeks the problems existing in the paper industry performance evaluation system,constructs a comprehensive performance evaluation system based on green governance,and then makes analysis and comparison.First of all,this paper sorts out relevant concepts and theories,and introduces the research conclusions of relevant scholars according to the key points of this paper.Secondly,this paper expounds the development history and status quo of Chinese paper industry,summarizes the current performance evaluation system of paper industry,aiming at the existing problems and shortcomings of the current performance evaluation system,combines sustainable development theories,stakeholder theories and green economic theories to construct the comprehensive performance evaluation system of paper industry in the view of green governance;Thirdly,relevant indexes were selected according to the characteristics of paper industry,index data of listed companies in Shanghai and Shenzhen paper industry were extracted,and the index weights were determined by sequence relation analysis(G1method)and entropy method,and then a comprehensive performance evaluation system was obtained.Finally,taking the Sun paper industry as an example,the comprehensive performance evaluation system is used to make horizontal comparative analysis of the Sun paper industry and its counterpart enterprise--Shanying International.The advantages and disadvantages of the two are analyzed according to the results,and then the comprehensive performance scores of the Sun paper industry in the past five years are compared vertically.It is concluded that the problems of low inventory turnover rate,high pollutant emission rate and low tax ratio per share exist in the development process of Sun paper industry in the past five years.It is believed that Sun paper industry should optimize the product structure,increase the R&D expenditure,optimize the enterprise asset structure and other countermeasures to solve the problems.By constructing the paper industry performance evaluation system under the background of green governance and applying it to examples,the following conclusions can be drawn: 1.In the context of the current domestic economy under multiple constraints,the future development direction of enterprises is to adhere to the green governance strategy,which first needs to integrate green governance strategy into the corporate strategy,then increase the investment in research and development,and finally improve the sustainable development ability of enterprises.2.In the performance evaluation of the paper industry,the financial performance improved quickly,but the emphasis on environmental protection and society was not enough.In the overall evaluation,it was stagnating or even declining.3.Based on the perspective of green governance,the paper industry performance evaluation system is constructed from three aspects: finance,environmental protection and social contribution,which can comprehensively and accurately evaluate enterprise performance.