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摘要：生态绩效这个概念于上世纪九十年代被提出。由于生态绩效是一门新兴的学科，所以有关其评价指标体系目前仍不算完善，特别是在国内，因为多方面的原因，生态绩效评价指标的认定与其体系的构建还在起步阶段。不过随着生态绩效评价指标的需求度越来越高，公众对其关注度也在不断上升，已经有一些专家在此领域有所研究。本文在此基础上，查阅了A股钢铁行业的企业财务报表以及环境报告书，在以数据包络分析方法为基础之上，合理运用相关DEA模型，对当下的钢铁行业现状进行了一定描述并且根据数据进行了相关分析，得出有关结论，发现钢铁行业生态绩效与传统财务绩效在不同评价指标体系下得出的相关结果存在较大出入。同时，文章最后论述了本文的不足之处，并且也在研究结论的基础之下，提出了自己关于企业生态绩效评价指标体系的一些观点与建议。25714
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毕业论文关键词：生态绩效；评价指标；钢铁行业;
A study on the relationship between ecological performance and financial performance
Based on A-share steel industry
Abstract：The concept of ecological performance was put forward in the 90s of last century. Because the ecological performance is a new subject, so the evaluation index system is still not perfect, especially in China, because of many reasons, identified the evaluation index of ecological performance and system construction is still in the initial stage. However, with the increasing demand for ecological performance evaluation indicators, the public's attention to it is also rising, and some experts have been studying in this field. On this basis, refer to the A shares of the iron and steel industry enterprise financial statements and environmental report, based on the data envelopment analysis method, the rational use of DEA model, analyze the current situation of the steel industry was described and according to the data of the correlation analysis, draw relevant conclusions, find relevant results of ecological the performance of the steel industry and the traditional financial performance evaluation index system in the presence of errors. At the same time, the article finally discusses the inadequacies of this paper, and also on the basis of the research conclusions, put forward some of their views on ecological performance evaluation system of enterprises and suggestions.
Key words: Ecological performance；Evaluating indicator；Steel industry；
目录
摘要 1
关键词 1
Abstract 1
Key words 1
引言 1
一、文献综述 2
（一）生态绩效评价指标体系的介绍 2
（二）生态绩效评价指标体系的建立方法 3
二、钢铁行业现状分析 3
（一）经济效益现状 3
（二）环境污染现状 4
三、钢铁行业企业生态绩效评价指标体系研究 4
（一）钢铁行业生态绩效的评价内容 5
(二) 钢铁行业生态绩效的评价指标 6
（三）研究方法的概述 6
(四) 钢铁行业企业生态绩效评价指标体系 6
四、结论与建议 8
（一）研究结论 8
(二) 研究局限性和建议 9
致谢 9
参考文献 9
关于企业生态绩效评价指标体系的研究以A股钢铁行业为例
引言
由于环境问题日趋恶化以及民众环保意识的逐渐苏醒，传统财务绩效显然已无法满足公众对企业信息披露的基本要求。此外，消费者、投资者以及政府等都纷纷希望在评估财务绩效的同时，能够用合理的指标评估相关的生态绩效。正是因为公众对企业的这一强烈需求，企业生态绩效评估指标体系便由此出现。