CAJ | 학술논문

环境是影响企业经济活动的重要因素，应将其纳入到战略管理和经营决策中去，钢铁企业作为高碳排放、高能耗、高污染的代表尤应如此。借鉴国内外环境绩效评价标准，结合国内钢铁企业生产实践，从源头投入、末端排放、综合利用、关联管理四个方面构建了钢铁企业的环境绩效评价指标体系，并运用突变级数对指标进行耦合，建立了环境绩效评价突变模型，减少了人为对指标赋予权重的主观性，提高了评价模型的科学性。
배경시영향기업경제활동적중요인소，응장기납입도전략관리화경영결책중거，강철기업작위고탄배방、고능모、고오염적대표우응여차。차감국내외배경적효평개표준，결합국내강철기업생산실천，종원두투입、말단배방、종합이용、관련관리사개방면구건료강철기업적배경적효평개지표체계，병운용돌변급수대지표진행우합，건립료배경적효평개돌변모형，감소료인위대지표부여권중적주관성，제고료평개모형적과학성。
Environment is a key factor that influence economic activity of enterprises. It should be incorporated into strategic management and operating decisions, as representatives of high carbon emission, high energy consumption and high pollution, steel enterprises should do that in particular. Based on domestic and international environmental performance appraisal standards, combining with the production practice of domestic steel enterprises, this paper establish a new environmental performance appraisal model for steel enterprises from four aspects:source inputs, end emissions, comprehensive utilizations and associated management, then combine indexes by catastrophe progression method (CPM) to establish environmental performance appraisal catastrophe model. There is no weight in CPM, it reduces the subjectivity of assigning weights Artificially, and improves scientificalness of the model.