中文摘要：

针对当前工业企业减排绩效评价体系普遍忽视减排投资效率的现象，基于投入与产出视角构建企业减排绩效评价指标体系，从指标可用性出发，建立DEA模型，计算出工业企业重点治理的42个行业废水、废气减排投资效率。研究结果表明：污染物排放程度较高的企业减排投资效率较高；一些不具代表性的重污染行业和大多数非重污染行业由于污染物的排放量不太突出，其减排活动开展情况容易被忽视，因而减排投资效率较低。节能减排关注具有代表性的重污染行业的同时，也要关注其他行业，特别是一些容易被忽视的非重污染企业，这些行业在节能减排投资效率上的问题往往比重污染行业更为严重。

英文摘要：

Today the environmental pollution is becoming increasingly serious. Industrial emission reduction investment has been given more and more attention and how to evaluate the efficiency of emission reduction investment is the concern of the society. We try to analyze the defect of today＇s industrial enterprise performance evaluation system that ignores the efficiency of emission reduction investment, By using the evaluation index system of industrial enterprises emission reduction from the point of input and output, we make a careful study of the usefulness of these indicators, and through the establishment of DEA mod- el to calculate the 42 sectors of industrial wastewater, waste gas reduction investment efficiency, we come to a conclusion that the efficiency of emission reduction will be higher for the enterprises which invested more in the reduction and those invested less are not apparent in the efficiency. Considering the above, we should pay more attention to those serious polluting enterprises but at the same time take these less serious polluting enterprises into account.