中小企业环境绩效评价理论与方法研究

Theory and method of environmental performance evaluation for small and medium-sized enterprises

针对中小企业环境绩效中存在的缺乏具有普遍意义的评价理论与方法问题,在依据评价指标体系设计原则的基础上,构建了由环境管理绩效、操作绩效、环境状况和环境效益所组成的中小企业环境绩效评价指标体系。结合数据包络分析方法和遗传神经网络方法的基本思想,提出了基于二次相对效益动态评价模型的中小企业环境绩效评价方法,通过对10家中小企业环境绩效的实证分析,所得结论为中小企业采取相应的策略来进一步提高其环境绩效水平提供合理的量化依据。

According to the existing problems involving environmental performance evaluation of Small and Medium - Sized Enterprises （SMEs）, an evaluation indicator system of environmental performance in SMEs is established in view of evaluation indicator system design principle, which is composed of environmental management performance, operational performance, environmental condition, and environmental profit. A dynamical model on environmental performance evaluation of SMEs based on the seconda- ry relative profit is put forward, which is combined with the basic idea of DEA and GA - BP assessment method. In order to pro- vide the reasonable basis for SMEs taking corresponding measures to improve their environmental performance level, the empirical analysis about 10 SMEs＇ environmental performance is carried through and a conclusion is drawn.