海洋环保投融资绩效评价体系构建及应用——以山东半岛蓝色经济区直排海企业为例

在厘清环保投融资概念和海洋环保投融资绩效评价内涵的基础上，依据平衡计分卡的思想，从财务、内部流程、客户、学习与成长四个维度选取了海洋环保投融资绩效评价指标，从而构建了基于直排海企业的环保投融资绩效评价指标体系。并选取侧重绩效评估的模糊层次分析法作为主要评价方法，以山东半岛蓝色经济区典型直排海企业为例进行环保投融资绩效评价研究。评价结果表明，四个维度的绩效水平均处于“中”，得分差值较小，其中以客户维度绩效得分最低，说明要提高企业环保投融资绩效必须全面提升四个维度绩效水平，并着重加大客户维度指标的改善力度。

Construction and Application of Performance Evaluation System for Investment and Financing of Marine Environmental Protection

We clarify the concept of investment and financing of environmental protection and the con notation of marine environmental protection investment and financing performance evaluation, and then build an evaluation index system of investment and financing of marine environment protection based on Balanced Score Card （BSC）, which includes indicators of financial, internal processes, customers, learning and growth dimension. We select Fuzzy Analytic Hierarchy Process （FHAP） as the main evaluation method. From a typical case of a marine discharged enterprise in Shandong Peninsula Blue Economic Zone the evaluation results show that the performance of this enterprise has a low investment and financing performance level, which can be improved largely. Only through enhancing the performance of all the four dimensions can this enterprise improve its performance status.