Analysis of the environmental resources value and enterprises economic benefits based on combination algorithm

To solve the problems of fuzziness, nonlinearity and complexity of economic factors and environmental factors in the evaluation of ecological economic benefits of enterprises are studied. Based on the theory of environmental-economic benefits (EEB), this paper defines the value of environmental resources and economic benefits of enterprises, and puts forward the indicators of environmental and economic benefits. The evaluation model of enterprise EEB based on the analytic hierarchy process and fuzzy set algorithm is constructed. By establishing the hierarchical structure model of index system, the intuitive fuzzy judgement matrix is obtained, and the final score of enterprise environmental benefits is calculated by consistency test and weight analysis. After verifying the model, the evaluation method of enterprise EEB proposed in this paper is accurate and reliable, which is helpful to deeply analyse the hidden order and adaptation mechanism of complex adaptation system of enterprise environmental management.


Introduction
In the process of transformation from traditional economic form to ecological economy, enterprises are faced with an important choice of changing their business model.Under the ecological economy, how to better adapt to the environment, make use of the environment, protect the environment and pursue sustainable development is a realistic problem that all enterprises must face [1,2].With the development of ecological economy, environmental management is integrated into the theme of sustainable development in the 21st century.As an economic organisation, the self-interest tendency of enterprises will make them try their best to avoid environmental policy constraints and deal with the relationship with the environment at a lower cost, instead of taking the initiative to undertake environmental protection and governance.
Environment management is a behavioural paradigm that integrates the concept of ecological environment protection and friendly utilisation into business activities and operation management of enterprises [3].Starting from the economic attributes of enterprises, if enterprises want to actively choose environmental management mode, they need sustained and long-term economic benefit incentives and the support of economic value.However, can economic benefits and ecological benefits enhance each other under the mode of environmental management?Can protecting the ecological environment bring additional economic benefits?Can the ecoeconomic win-win goal of environmental management be realised?Although many studies and practices have generally given positive answers, the driving mechanism of bringing enterprises into the track of environmental management is very few.At present, there is no in-depth research and clear conclusion on the comprehensive allocation mode and efficiency of eco-environmental resources in enterprise environmental management system, the quantitative representation of enterprise environmental management performance, especially the relationship between eco-economic efficiency and enterprise environmental management.
Most of the existing eco-economic efficiency measurement or evaluation methods do not consider the fuzzy and uncertain attributes of the eco-environmental factors involved in the business [4,5], nor the uncertain influence and transformation relationship between economic and environmental factors which ignores the nonlinearity, complexity and imprecise measurement of these elements and relationships [6,7].In addition, DEA, which is now widely used, can only evaluate the relative effectiveness of the eco-economic efficiency of enterprises, instead of obtaining the substantial measured value [8].Intuitionistic fuzzy set theory has great application space in the field of environmental management measurement, by combining with analytic hierarchy process (AHP) algorithm, it can solve the problem of eco-economic efficiency measurement of enterprise environmental management.
2 Environmental-economic benefit theory

Environmental resources value
In the labour theory of value, all values come from labour, so the value of environmental resources is ignored.With the aggravation of environmental pollution and the expansion of knowledge capacity, people pay more and more attention to the essential attributes of environmental resources, namely scarcity and value.Therefore, in the current social development, the one-sided understanding of no labour and no value in traditional values must be corrected, so as to set up the concept of environmental attached value attribute correctly.In the theory of environmental value, the main body of value is environmental allocation, which is explained from the perspectives of labour value theory, utility value theory and survival value theory [9].Therefore, the theory of environmental value can be used to measure environmental benefits and reflect the quantitative value of natural resources in the economic activities of enterprises.

Environmental-economic benefits
Environmental-economic benefit is the comparison between the results of people's environmental protection practice and the price paid for it.The achievement of environmental protection refers to the protection of the economic benefits generated by social wealth, as well as the aesthetic significance of natural landscapes, the historical significance of cultural relics and historical sites and the scientific significance of biological populations.The cost of environmental protection refers to the amount of labour that needs to be consumed, and improving environmental-economic benefits (EEB) is to obtain a certain level of environmental quality with less labour consumption and occupation.Several concepts related to EEB are shown in Figure 1.
Environmental benefits: It refers to the good changes brought by economic activities to the environment.Environmental expenses: To eliminate the consumption caused by negative environmental impacts in economic activities, it often covers the capital invested in environmental protection, the expenses to be paid for implementing environmental protection projects, and other environmental protection expenses.
Net environmental benefits: It refer to the net value of environmental benefits after subtracting the negative value brought by the environment, and net environmental benefits = environmental benefits − environmental losses − environmental expenses.

Characteristic analysis
The overall characteristics of the EEB are shown in Figure 2.

It is difficult to measure
Generally speaking, the economic benefits of material production can be accurately quantified through a certain calculation process, but the benefits of environmental protection, aside from some of the economic benefits that can be accurately measured, such as the economic benefits of resource protection measures, cannot be directly and accurately expressed through calculation, and can only be economically evaluated in monetary form instead [10].Taking the decrease of pollutant content in soil pollution as an example, it is difficult to accurately measure the benefits from many aspects, including the benefits to crops, human health, biodiversity, climate change, etc.

The inconsistency between macro and micro
The overall and local economic benefits generated by material production are often unified, and the local economic benefits can be directly superimposed to obtain the overall economic benefits.However, because the substances that are harmful to the environment emitted by each enterprise will diffuse into the whole environment, under the corresponding conditions, these pollutants will generate secondary pollutants again, which will have a complicated effect on the degree of environmental harm.

Comprehensiveness of benefits
The benefit of material production is usually manifested in the increase of material wealth, while EEB not only refer to material wealth, but also cover environmental benefits.For example, if the improvement of enter-prises' economic capacity can really reduce the material consumption and energy consumption in the process of economic operation, and implement the comprehensive utilisation of waste resources and the deep processing of raw materials, the process of improving economic benefits can also save energy and reduce emissions to reduce the ecological burden.Therefore, enterprises should not only focus on one index, but also evaluate the EEB from a comprehensive perspective.
3 Construction of evaluation model of environmental-economic benefits

Indicators of economic benefit
Economic benefits reflect the financial results of all business activities in the past period of time.From the perspective of profitability, operating ability and debt paying ability, all the evaluation indexes of economic attributes can be accurately calculated.The indexes and specific calculation formulas are shown in Figure 3.

Profitability indicators
To some extent, net interest rate, return on net assets and return on total assets reflect the operating efficiency, net assets and profitability of total assets of an enterprise, which can reflect the company's operating ability.The turnover rate is directly proportional to the speed of capital turnover and the company's operating ability.

Operational capability index
Operation is a process in which enterprises rely on their own controlled or owned resources, give full play to their own advantages and realise value-added through production and operation.Total assets turnover rate, inventory turnover rate and fixed assets turnover rate can all reflect the company's operating ability to some extent.The larger the value, the faster the turnover of the corresponding project, and the stronger the company's ability of operating asset.

Debt paying ability index
Asset-liability ratio, current ratio and cash flow interest guarantee multiple are several main indicators that reflect the debt-paying ability of enterprises, which respectively reflect the degree of protection of enterprise assets to creditors, short-term debt-paying ability of enterprises and the ability of enterprises to pay debt interest.Asset-liability ratio refers to the value of total debt divided by total assets which can measure the extent to which the assets controlled during the liquidation of an enterprise will protect the interests of creditors; while the calculation of the current ratio is the value of the current assets divided by the current liabilities of the enterprise, focusing on how the solvency of the enterprise is in the short term, and reflecting the ability of the enterprise to repay the current assets; in addition, the cash flow interest coverage ratio is to divide the business cash flow of an enterprise by the interest expense, in order to consider the enterprise's ability to pay the debt interest.

Resource consumption
Resource consumption mainly refers to the consideration of the utilisation level of resources in the production and operation activities, which follows the theory that environmental resources have corresponding value, and the consumption of resources will inevitably affect the level of environmental economy.The evaluation indexes selected in this paper are comprehensive energy consumption per 10,000 yuan of output value and water consumption per 10,000 yuan of output value.However, it is difficult to accurately calculate the total consumption of resources, and it still has fuzzy attributes.
Energy consumption per 10,000 yuan of output value is a comprehensive index that reflects how much the economic benefits of enterprise resources are.The greater the index value, the higher the economic value generated by unit resources.
Water consumption per 10,000 yuan of output value refers to how much water is consumed per 10,000 yuan of output value, whose size of index is inversely proportional to the utilisation rate of water resources.If the value of this index is low, it shows that enterprises make more rational use of water resources, which is beneficial to the ecological environment.

Pollution hazards
Pollution refers to a series of environmental hazards caused by water pollution, air pollution, noise pollution and soil pollution in the production and operation activities of enterprises.When evaluating the impact indicators of air pollution, greenhouse gas and harmful gas emissions and other indicators can be considered.While evaluating the impact index of water pollution, indicators such as chemical oxygen demand in water can be referred.
The noise impact index can refer to the noise quantity and be compared with the noise standard of industrial enterprises.The soil pollution impact index can refer to the soil environmental quality index and other indicators.The impacts of these kinds of pollution, such as global warming caused by pollution, climate disasters, human health and biodiversity, can't be measured exactly and have fuzzy attributes.

Environmental governance
Environmental governance is the cost invested by enterprises in environmental protection to improve their environmental benefits, and it is the change that enterprises take the initiative to make to conform to the concept of environmental protection.Enterprises take the initiative to recycle materials and resources and control pollution discharge.
The comprehensive utilisation rate of solid wastes reflects the extent to which enterprises recycle solid wastes.Better waste utilisation is not only beneficial to environmental protection, but also can improve the economic benefits of enterprises.The size of this indicator is directly proportional to the ability of enterprises to recycle solid wastes [11].
The standard discharge rate of sewage refers to the ratio of sewage treated by specific procedures, so that the pollutant index in sewage can reach the standard discharge specified by the relevant national or local discharge standards.The standard discharge rate of sewage reflects the sewage treatment level of enterprises, which is directly proportional to the pollution control capacity of enterprises.

Hierarchical structure model
According to the index system of EEB of enterprises, a hierarchical structure can be constructed (see Figure 5), which includes four layers, namely, the first layer of target layer refers to the evaluation of EEB, and the second layer of criteria layer includes two aspects: economic attribute A1 and environmental attribute A2.The first-level indicators in the third layer include 6 indicators such as profitability B1, operating ability 'B2' and debt paying ability B3, while the second-level indicators include 17 indicators such as net interest rate C1, return on net assets C2, and return on total assets C3.

Intuitionistic fuzzy judgement matrix
According to the established hierarchical structure and evaluation index system, and by consulting the experts with relevant qualifications, authority and proficiency in this method, the importance of the standard level, the first-level index or the second-level index are compared, and the intuitionistic fuzzy complementary judgement matrix is constructed according to the consultation results [12].
Assuming that there are l evaluators e k (k = 1, 2, • • • , l) to evaluate enterprise economic attribute index, its weight vector is The intuitive fuzzy judgement matrix established by expert e k (k = 1, 2, • • • , l) for the comparison of elements a 1 a 2 and a 3 in the criterion layer is: e k (k = 1, 2, • • • , l) compares the first level index under each criterion level index with each other and establishes intuitionistic complementary judgement matrix, as shown in Eq. ( 2). (2)
Definition 3: The integrated intuitive complementary judgement matrix.Assuming that ) m×nn , which is also an intuitive complementary judgement matrix, in which Q k and Q are consistent, and λ = 0.5.

Process of consistency test
Taking the criterion layer as an example, first of all, from Definition 3, the comprehensive intuitive complementary judgement matrix integrated by the intuitive complementary judgement matrix of the criterion layer can be obtained as follows: q 11 q 12 q 13 q 21 q 22 q 23 q 31 q 32 q 33   i j , q i j e k (k = 1, 2, • • • , l) can be calculated by Definitions 1 and 2, and δ A (k) , Q A can be calculated according to Definition 4.
If δ A (k) , Q A > λ , then the consistency test is passed, that is, A (k) and Q A obtain the acceptable consistency.While if δ A (k) , Q A ≤ 0.5, it does not conform to the consistency inspection, and needs to be re-evaluated, or modifies the setting parameters, and so on until A (k) and Q A meet the consistency test.

Assuming that the weight vector is
The comprehensive weights of the two index levels are calculated by weight vectors.Taking the criterion level as an example, the comprehensive weights of economic attribute indicators and environmental attribute indicators of the criterion level are calculated as the following steps: 1. Convert the intuitionistic fuzzy judgement matrix into intuitionistic fuzzy numbers, respectively.
where ξ 1 ξ 2 • • • ξ l is the evaluation weight of l experts, then 3. Weight: The score weight for calculating the index layer weight is The normalised weight of economic attribute index and environmental attribute index of standard layer is: According to the above calculations, the comprehensive weights of both the first-level index layer and the second-level index layer can be obtained.

Grading of evaluation results
To calculate the level of EEB of enterprises, it is necessary to score by authoritative experts in related fields based on the weights calculated by intuitionistic fuzzy AHP, and then calculate the comprehensive scores of EEB of energy enterprises at all levels.First, we set a score for the level of EEB of enterprises.Expert scores of 90-100, 80-90, 70-80, 60-70 and below 60 were excellent, good, medium, poor and very poor, respectively.Then, the evaluation set is set as {excellent, good, medium, poor, very poor}, and the corresponding branch vector C((95,85,75,65,55).The membership degree of each index is determined by Delphi method, and it is multiplied by the branch vector to get the final score of the enterprise's environmental-economic benefits.

Case analysis
By consulting the social responsibility reports and sustainable development reports of various companies, and comparing the completeness and scientificity of their disclosures, Company X is selected as a case enterprise.Company X actively responds to the development trend of ecological civilisation construction, further strengthens green environmental protection and implements environmental protection plan.We invite 50 staffs to make a score judgement on each evaluation index in 2021, which refers to the evaluation indicators in 2018.

Evaluation results of three-level index membership degree
According to the previous analysis, it is first necessary to calculate the membership degree of each three-level index, and the results are shown in Table 1.

Evaluation results of secondary indicators
According to the results in Table 1, the evaluation results of secondary indicators are calculated by recursion, as shown in Table 2.

Comprehensive evaluation results of EEB of enterprises
According to the results in Table 2, the evaluation results of the first-level indicators are calculated by recursion, as shown in Table 3.According to the comprehensive scores of economic benefits and environmental benefits in Table 3, the comprehensive EEB score of Company X is 82.38, with a good rating.
According to the comprehensive analysis of the above results, the two first-level indicators are all at a good grade where the environmental benefit score is 83.83, which is higher than the economic benefit score of 81.26.It can be seen that Company X basically adheres to the concept of environmental protection, actively responds to national policies, does a good job in green production and recycling, and plays a leading role in environmental protection.Although some tertiary indicators are below 70, however, on the whole, all the secondary indicators have reached the middle level.The pollution hazard score is the lowest, so Company X should pay more attention to environmental management of pollution discharge.

Conclusion
Based on the theory of EEB, this paper defines the environmental value and economic benefit of enterprises, puts forward 2 first-level indexes, 6 second-level indexes and 17 third-level indexes for the environmental management effect of enterprises, and constructs the evaluation model of EEB based on AHP and fuzzy set algorithm.Finally, the environmental management status of company X is evaluated as an example, the results show that the two first-level indicators of the company are all in good level.The score of environmental benefit is 83.83, which is higher than 81.26 of economic benefit, which shows that the enterprise actively responds to the national policy and improves the work of green production and recycling.At the same time, it also shows that the method proposed in this paper is accurate and reliable, which is helpful for enterprises to realise the coordinated development of environment and economy.

Fig. 3
Fig. 3 Classification and calculation method of economic benefit indicators 3.1.2Indicators of environmental resource value Indicators of environmental resource value are considered from four aspects: resource consumption, pollution hazards, environmental control and technological innovation, where all pollution hazard indicators have fuzzy attributes, and the rest indicators can be accurately calculated.The indicators and specific calculation formulas are shown in Figure 4.

Fig. 4
Fig. 4 Classification and calculation method of environmental resource value indicators

Table 1
Membership degree of tertiary indicators

Table 2
Evaluation results of secondary indicators

Table 3
Evaluation results of first-level indicators