资源型企业绩效评价与循环经济法

发布时间：2018-04-22 04:15

本文选题：资源型企业 + 绩效评价　；参考：《北方工业大学》2009年硕士论文

【摘要】： 资源型企业以自然资源的开发为主,辅以初加工和一些后续工序,尽可能利用区域内的自然条件来实现经济增长。在我国,由于企业对资源长期掠夺式的过度开采,资源型企业赖以生存的资源逐步枯竭,并且对生态环境造成严重破坏,生产难以为继。随着社会环境的变迁和经济的发展,传统的企业绩效评价体系越来越难以适应新经济发展的需求,其缺陷或不足日渐明显。企业要想成功转型,就必须实现资源优化利用,重要一点是要贯彻“循环经济”的理念,实现对产品和服务的前端、过程和末端的资源消费的控制和优化,使企业通过循环经济模式实施管理创新。循环经济立法过程,将资源型企业绩效评价的相关内容纳入其中,由此,绩效评价有法可依,并成为企业必须承担的社会责任。基于企业层面的循环经济模式是循环经济在微观层面上的基本表现形式,企业是资源消耗和产品形成的地方,实施循环经济必须从每个企业入手。循环经济立法正是要考虑资源型企业绩效评价的需要,又要满足国家宏观调控的需要,这样才有利于企业进行自我评价和考核。国外的循环经济立法反映了他们共同的立法理念的转变,而我国循环经济立法理念不仅要体现在清洁生产,还要体现于资源循环利用和废物高效回收为特征的生态经济体系中。新的《中华人民共和国循环经济促进法》有一系列调整产业结构、促进节能减排的政策性规定,为我国实现经济平稳较快发展提供了政策导引,同时也为资源型企业未来的发展之路指出了方向,明确了企业绩效评价的目标。
[Abstract]:Resource-based enterprises are mainly concerned with the development of natural resources, supplemented by initial processing and some subsequent processes, and make use of the natural conditions in the region to achieve economic growth as much as possible. In our country, due to the over-exploitation of resources by enterprises for a long time, the resources on which resource-based enterprises depend for survival gradually dried up, and caused serious damage to the ecological environment, which made production difficult to sustain. With the change of social environment and the development of economy, the traditional enterprise performance evaluation system is becoming more and more difficult to meet the needs of the development of new economy. In order to successfully transform, enterprises must realize the optimal utilization of resources. The important point is to implement the concept of "circular economy" and to control and optimize the consumption of resources in the front end, process and end of products and services. Enterprises through the circular economy model to implement management innovation. In the legislative process of circular economy, the relevant contents of the performance evaluation of resource-based enterprises are included in it, so the performance evaluation has the legal basis and becomes the social responsibility that enterprises must bear. The circular economy model based on the enterprise level is the basic manifestation of the circular economy on the micro level, and the enterprise is the place where the resources are consumed and the products are formed. The implementation of the circular economy must begin with each enterprise. Circular economy legislation is to consider the needs of performance evaluation of resource-based enterprises, but also to meet the needs of national macro-control, which is conducive to self-evaluation and assessment of enterprises. The circular economy legislation in foreign countries reflects the change of their common legislative idea. The legislation idea of circular economy in our country should not only be embodied in cleaner production, but also in the ecological economy system characterized by recycling of resources and efficient recovery of waste. The new Circular economy Promotion Law of the people's Republic of China has a series of policy provisions to adjust the industrial structure and promote energy conservation and emission reduction, which provides policy guidance for China to achieve steady and rapid economic development. At the same time, it also points out the direction of the future development of resource-based enterprises, and clarifies the objectives of enterprise performance evaluation.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D922.68;D922.29

【引证文献】