关键词: 企业绿色增长, 指标体系, 评价模型

Abstract: Firstly, this paper reviews and analyses the existing green growth, and finds that the core of the green growth concept is to promote the organic unity of consumption, production, policy and natural resources. Green growth does not always have a positive impact. Although green growth can alleviate poverty caused by insufficient resources in developing countries, it will increase social costs. In addition, this paper argues that green growth includes four research perspectives: policies to promote the implementation of green growth model, driving forces of green growth, evaluation indicators of green growth model and social impact of green growth model. Secondly, this paper analyses the existing literature on sustainable development, green development and green growth of enterprises, defines the connotation of green growth of enterprises, and finds that the research on "green growth" mainly focuses on the macro level of national green growth, while the research on green growth of enterprises is relatively few. Only by objectively and truly evaluating the green growth status of enterprises can enterprises implement the green growth model, and then promote the national green growth at the macro level.
Based on the existing theory of green development and green growth of enterprises, combined with the compilation of China Green Development Index in 2012 and China Statistical Yearbook 2016, as well as the financial statements, social responsibility reports and sustainable development reports of enterprises, this paper analyses the key factors affecting green growth of enterprises from four aspects: environmental protection, R&D construction, financial growth and social impact. Among them, "enterprise green environmental protection index" is the index of enterprise environmental protection, that is, from the perspective of resource input, waste discharge, energy consumption changes and enterprise investment in environmental protection, to measure the process of enterprise green and environmental protection participation. "Enterprise R&D construction index" is the index of enterprise R&D construction. From the perspective of enterprise future development, it reflects enterprise’s concern and investment in product R&D and enterprise production construction by measuring enterprise’s investment in tangible assets, intangible assets and staff training. "Enterprise financial growth index" is an indicator of enterprise financial growth. Starting from accounting indicators such as business income, profits and liabilities, this paper measures the importance of enterprises to sustainable operation. "Enterprise social environment index" is an indicator of enterprise social impact. It measures the interests of stakeholders and the impact of policies on enterprises. Considering that it is more difficult to measure the impact of policies on a single enterprise, this indicator replaces the impact of policies on a single enterprise with the response of a single enterprise to policies. Finally, an enterprise green growth index system including four first-level indicators and 20 second-level indicators is constructed.
Enterprise green growth needs a set of scientific systems and methods to measure the development of green growth ability from low to high level. Based on the research results of CMM, PMMM and OPM3, this paper establishes a green growth maturity model for enterprises, which can satisfy the evaluation of green growth for enterprises, and the maturity value can measure the green growth of enterprises as a whole. After that, this paper collects the social responsibility reports of 56 state-owned enterprises in 2016, extracts the data of 2,000 listed enterprises from CathayTai’an database "social responsibility" in 2016, and finally determines the operation of 80 enterprises as the basic data after screening. At the same time, the data of China Statistical Yearbook 2017 are selected as the average level of the industry. Because some enterprises do not disclose the data of some secondary indicators directly because of competition or confidentiality considerations, this paper explains one by one the ways to deal with the secondary indicators, such as carbon dioxide emissions and comprehensive energy consumption of 10,000 yuan, environmental input ratio, enterprise construction input ratio, etc.
This paper uses the entropy method based on Min-max standardization to get the weight of each index, the higher the weight, the higher the impact of the index on the comprehensive evaluation. The results show that the first five indicators affecting the green growth of enterprises are customer satisfaction, net profit growth rate, 10,000 Yuan comprehensive energy consumption reduction percentage, main business profit rate and asset-liability rate. These five indicators can determine 74.6% of enterprise green. The maturity of color growth, and the other 15 indicators in the index system, each index weight is not greater than 0.03, not considered. The contribution of asset-liability ratio to the classification is not significant, nor is it considered. After obtaining the green growth maturity of enterprises, the K-means clustering method is used to cluster 80 companies, and the clustering results are used to divide the maturity model hierarchy. Finally, three types of enterprises are clustered, and the average value of green growth maturity of the three types of enterprises is used as the dividing line of maturity hierarchy, four levels are divided at last, which indicates that the green growth maturity of enterprises and four key indicators will be divided into four levels.
Based on the results of calculation and analysis, combined with the definition of the level of maturity model, this paper constructs the enterprise green growth maturity model and classification table. The research shows that customer satisfaction, net profit growth rate, the percentage of annual decrease in the total energy consumption of 10,000 yuan and the profit margin of main business play a decisive role in the realization of green growth of enterprises.
In the end, this paper evaluates and analyses the current situation of green growth of two enterprises in Shaanxi Province, Shaanxi Coal Chemical Industry Group Company andJinduicheng Molybdenum Industry Co. Ltd., and gives the following suggestions: the two enterprises have made some achievements in pollution control, but still need to accelerate the implementation of green growth mode; the two enterprises should meet the prerequisite of national policy. In order to achieve sustainable development and stable growth of net profit, Shaanxi Coal Industry Chemical Group Company needs to establish a more complete customer feedback and response mechanism; Jinduicheng Molybdenum Industry Co. Ltd. should reduce the main business cost through various ways on the basis of increasing R&D investment.

Key words: enterprise green growth, maturity model, evaluation mode