企业环境经营等级评价体系构建与应用

我国现行企业环境行为评价制度和上市公司环境信息披露制度等存在缺陷，无法驱动公司追求高环境绩效，有待设计一套科学的企业环境绩效评价体系。结合环境经营、制度经济学、企业战略和组织资源等理论，设计企业环境经营等级评价体系，并对晨鸣纸业集团进行企业环境经营评级，结果表明企业环境经营等级评价体系能够可视化企业在具体环境管理层面的战略、体制与绩效的绿色程度，发现企业环境经营的不足之处。进一步完善上市公司环境报告披露、审计和“第三方”认证机制，制定我国企业污染物排放与转移登记制度等，建立基于企业环境经营评级的惩罚与奖励机制，才能提升企业环境经营评级的可信度。

The construction and application of enterprise environment management grade evaluation system

Innovation Center of Resource-conserving & Environment-friendly Society and Ecological Civilization, XiangTan 411201, China)Abstract: It is very important to design a set of scientific enterprise environmental performance evaluation system because the defects in the existing enterprise environmental behavior evaluation system and the system of environmental information disclosure about listed companies can''t drive company pursues high environmental performance. Combined with the theories of environment management, institutional economics, enterprise strategy and organizational resources, design evaluation system of enterprise environmental management level, and apply to ChenMing paper group, the result shows that the deficiency of enterprise environmental management by visualizing the concrete strategy, system of the environmental management level and performance of the green degree. In view of this, the article put forward to perfect the mechanism of environmental reporting disclose, audit and the third party authentication mechanism, make pollutants discharge and transfer registration system, and make punishment and reward mechanism based on business environment rating for listed company to improve the accuracy and reliability of enterprise environment management grade.