针对重污染企业绩效评价问题，首先，基于可持续理论，从经济、社会和环境视角建立重污染企业绩效评价指标体系；然后，基于COWA算子构建重污染企业绩效指标赋权模型；最后，基于云模型构建重污染企业绩效评价模型。应用案例表明：该绩效评价指标体系、赋权及评价模型，能较好地对重污染企业绩效进行评价，对重污染企业绩效提升，具有一定参考借鉴意义。

For the problem of performance evaluation of heavy polluting companies, first of all, this paper establishes a performance evaluation index system for heavy polluting companies from the perspective of economy, society and environment based on the theory of sustainability. Then, this paper constructs a weighted enterprise performance indicator weighting model based on the COWA operator. Finally, this paper builds a performance evaluation model for heavy polluting companies based on cloud models.The application case shows that the performance evaluation index system, the empowerment and the evaluation model can better evaluate the performance of heavy polluting enterprises, and it has certain reference value for the performance improvement of heavy polluting enterprises.

F270.3

国家自然科学基金项目（71273129）“重污染行业企业环境绩效与财务绩效互动机理与政策研究”