会计学院知识库

随着我国经济进入高质量发展阶段，国民环境保护意识逐渐增强，对企业的环境责任履行提出了更高要求。对企业来说，实现环境效益、经济效益和社会效益的共同发展成为现阶段可持续发展的必然要求。钢铁行业由于自身发展特点，消耗的自然资源多，对环境的影响严重，无法适应可持续发展要求。为此，越来越多钢铁企业谋求绿色转型，酒钢宏兴选择通过绿色投资来实现绿色低碳转型。加大绿色投资势必会对企业绩效产生影响，但目前较少有企业重视绿色投资与企业绩效之间的关系，因此构建绿色投资绩效评价体系显得尤为重要。
本文首先以绿色可持续发展目标和当前企业绿色投资效率低下为研究背景，从绿色投资概念、绿色投资与企业绩效、企业绩效评价等方面梳理国内外相关文献，运用可持续发展理论、企业社会责任理论与利益相关者理论，为论文写作提供研究视角和理论支撑。其次，选取酒钢宏兴为案例企业，分析企业绿色投资和绩效评价现状，提出酒钢宏兴绩效评价存在的诸如评价目标局限于经济利益、评价指标选取不够全面、评价体系应用价值发挥不到位等的问题，为下文案例分析提供数据和资料支撑。再次，从财务、环境和社会三个维度构建绿色投资绩效评价体系，利用突变级数法的归一化公式，建立绩效评价模型，评价酒钢宏兴绿色投资水平和产生的效果。最后，根据以上分析结果，提出了开拓绿色市提升财务绩效、注重绿色发展提升环境绩效、积极履行社会责任等提升酒钢宏兴绿色投资绩效的相关建议，以期助推酒钢宏兴实现绿色转型，也为其他企业提供经验参考。

As China's economy enters the stage of high-quality development, the national awareness of environmental protection is gradually increasing, which puts forward higher requirements for the fulfilment of the environmental responsibility of enterprises. For enterprises, realising the common development of environmental, economic and social benefits has become an inevitable requirement for sustainable development at this stage. Due to its own development characteristics, the iron and steel industry consumes a lot of natural resources and has a serious impact on the environment, which makes it impossible to adapt to the requirements of sustainable development. For this reason, more and more steel enterprises seek green transformation, JISCO Hongxing choose to achieve green low-carbon transformation through green investment. Increasing green investment will inevitably have an impact on enterprise performance, but fewer companies pay attention to the relationship between green investment and enterprise performance, so it is particularly important to build a green investment performance evaluation system.
This paper firstly takes the green sustainable development goal and the current enterprise green investment inefficiency as the research background, combs through the domestic and foreign related literature from the concept of green investment, green investment and enterprise performance, enterprise performance evaluation, etc., and applies the theory of sustainable development, the theory of corporate social responsibility and the theory of stakeholders, to provide a research perspective and theoretical support for the paper writing. Secondly, JISCO Hongxing is selected as a case study enterprise to analyse the current situation of corporate green investment and performance evaluation, and put forward the problems of JISCO Hongxing's performance evaluation, such as the evaluation target is limited to economic benefits, the evaluation indexes are not comprehensive enough, and the application value of the evaluation system is not in place, so as to provide data and information support for the following case study. Once again, the green investment performance evaluation system is constructed from the three dimensions of finance, environment and society, and the performance evaluation model is established by using the normalisation formula of the mutation level method to evaluate the level of JISCO Hongxing's green investment and the effect it produces. Finally, based on the results of the above analyses, we put forward relevant suggestions to enhance the green investment performance of JISCO Hongxing, such as developing green market to improve financial performance, focusing on green development to improve environmental performance, and actively fulfilling social responsibility, with a view to boosting the green transformation of JISCO Hongxing and providing reference for the experience of other enterprises.