Research on performance evaluation model of enterprise green accounting based on AHP and fuzzy comprehensive evaluation

Abstract

As global environmental problems become increasingly severe, the concept of green development has gradually become an important strategic direction for corporate development. As an important tool to measure the environmental performance of enterprises, green accounting is of great significance to promote the sustainable development of enterprises. Green accounting performance evaluation can not only help enterprises identify and improve their environmental management strategies, but also provide data support for the formulation of relevant policies. However, the existing performance evaluation methods mostly focus on quantitative analysis, lacking systematic and comprehensive evaluation. Therefore, this study puts forward a performance evaluation model of enterprise green accounting based on analytic hierarchy process and fuzzy comprehensive evaluation, in order to scientifically evaluate enterprise green accounting performance in a multi-factor and multi-level environment. First, through literature research and expert interviews, this study determines the key indicators that affect the performance of enterprises’ green accounting, including resource utilization efficiency, pollution emission control, and environmental protection investment return. These weights derived from AHP are then integrated into the fuzzy comprehensive evaluation method, where they are applied to weight the membership degrees of each performance indicator. This integration allows the model to combine the structural rigor of AHP with the flexibility of fuzzy logic, resulting in a more comprehensive and realistic evaluation of green accounting performance. The fuzzy comprehensive evaluation method is used to generate a weighted composite score that reflects the overall environmental performance of enterprises across multiple green accounting indicators. Through the case analysis of three typical enterprises, the evaluation model based on analytic hierarchy process and fuzzy comprehensive evaluation can accurately reflect the actual performance of enterprises in green accounting. It demonstrates high applicability and operability, particularly for medium to large-sized enterprises in resource-intensive sectors such as chemical manufacturing, energy, and metallurgy, where environmental management and green investment decisions are of strategic importance. The data analysis shows that the comprehensive score of green accounting performance of enterprises evaluated by this model has increased by about 12% to 18% compared with traditional evaluation methods that rely primarily on financial metrics or single-dimensional environmental indicators. The data analysis shows that the comprehensive score of green accounting performance of enterprises evaluated by this model has increased by about 12% to 18% compared with the traditional evaluation method. The model produces a composite score for each enterprise and also classifies performance into qualitative levels such as excellent, good, moderate, passed, and failed, based on defined thresholds. This dual output enables both precise quantification and intuitive interpretation of enterprise green performance, while also effectively identifying the influence of each indicator on the overall performance and providing specific directions for improvement.