环境绩效评价的平衡计分卡应用创新

发布时间：2018-07-17 18:03

【摘要】：平衡计分卡的出现和应用弥补了传统绩效评价方法单一、考核期短的缺陷,已逐渐成为企业管理不可或缺的考核工具。但是我国以往采用的4维度平衡计分卡忽视了对企业环境资源的考核。文章将平衡计分卡应用于环境绩效的评价中去,将环境因素嵌入评价考核指标体系,分别在原先财务、顾客、内部流程、学习与成长4个维度的基础上,增加了环境要素的考核,即采用了"BSC+E模型",拓展了平衡计分卡的应用,以促使企业经营管理层更加关注自身的环境行为,提供完善的企业环境信息,从而充分行使环境绩效考核应有的职能,以促进企业环境竞争力和环境管理水平的提高。
[Abstract]:The appearance and application of balanced scorecard have made up for the shortcomings of traditional performance evaluation method and short evaluation period, and have gradually become an indispensable assessment tool for enterprise management. However, the four-dimensional balanced scorecard used in our country neglects the assessment of enterprise environmental resources. In this paper, the balanced Scorecard is applied to the evaluation of environmental performance, and the environmental factors are embedded in the evaluation index system, which are based on the four dimensions of finance, customer, internal process, learning and growth, respectively. The assessment of environmental elements is increased, that is, the "BSC E model" is adopted, and the application of balanced scorecard is expanded, in order to urge the management of enterprises to pay more attention to their own environmental behavior and to provide perfect environmental information. In order to promote the environmental competitiveness and environmental management level of enterprises, environmental performance evaluation should be fully exercised.
【作者单位】：辽宁科技大学工商管理学院;
【基金】：辽宁省社会科学规划基金(L14DY057) 辽宁省社会经济发展立项课题(2017lslktyb-100) 辽宁省财政科研基金立项(16D019)
【分类号】：F272.5;X322

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