Construction of Environmental Protection Enterprise Value Evaluation System Based on Balanced Scorecard
In recent years,the position of environmental protection enterprises in the economy has become in-creasingly important.However,the existing value evaluation system fails to fully reflect its unique business char-acteristics and needs,and places too much emphasis on financial indicators.In order to make a more comprehen-sive and clear assessment of the value of environmental protection enterprises,this paper will initially select the value assessment indicators of 110 A-share listed environmental protection companies from the perspective of bal-anced scorecard,supplement Economic Value Added(EVA)indicators in their financial dimension,and subse-quently carry out gray correlation analysis and Mean Impact Value(MIV)analysis to reduce the indicators.There-fore,the value evaluation index system of environmental protection enterprises with 17 indexes in 4 levels is con-structed.The analysis results indicate that the relative contribution rate of non-financial indicators reached 33.23％,reflecting the importance of non-financial factors in the value evaluation of environmental protection enterprises.This indirectly validates the value evaluation system of environmental protection enterprises construc-ted from the perspective of the balanced scorecard,which can provide a more comprehensive and scientific evalu-ation than traditional methods.
environmental protection enterprisesbalanced scorecardgrey relational degree analysisMIV analy-sisevaluation system
万方数据
维普
