基于结构熵权-模糊综合评价的企业环境绩效审计模型构建

随着社会对环境问题的日益重视,将环境审计融入企业管理并定期出具环境审计报告,是企业谋求长远发展的战略举措。本文从环境绩效指标体系构建入手,运用综合评价方法,提出了基于PSR框架的环境绩效审计指标体系,并构建结构熵权-模糊综合评价模型。在模型中引入了结构熵权法和最大隶属度有效性判定原则,使综合评判结果更合理。随后,经过实例分析,评价结果基本与实际相符,验证了模型的有效性。最后,从三个方面提出了加强企业环境绩效审计的对策建议:完善企业环境审计指导性标准体系;多部门多专业联动开展企业环境审计,加强企业环境审计试点工作。

With the increasing emphasis on environmental issues, the integration of environmental audit into enterprise management and periodic environmental audit report is a strategic move for enterprises to seek a long-term development. Based on the construction of environmental performance index system and comprehensive evaluation method, this paper proposes an environmental performance audit index system based on PSR framework, and constructs the structure entropy weight-fuzzy comprehensive evaluation model. The method of structure entropy weight and the principle of judging the validity of maximum membership degree are introduced in the model, which makes the result of comprehensive evaluation more reasonable. Through the case analysis, the evaluation results are basically consistent with the practice, and the validity of the model is verified. Finally, the paper puts forward some countermeasures to strengthen the environmental performance audit of enterprises from three aspects： perfecting the standard system of environmental auditing in enterprises; conducting multi-sector and multi-professional linkage to carry out enterprise environmental audit; and strengthening the pilot work of environmental auditing for enterprises.