基于环境价值链的企业绩效评价指标体系研究

发布时间：2018-04-27 17:38

本文选题：环境价值链 + 绩效评价　；参考：《重庆工商大学》2010年硕士论文

【摘要】： 经济不断发展、科技不断进步、人类社会不断跃进,同时伴随着环境资源的减少、生态的破坏等使得空气、水、土地等这些人类赖以生存的必要物质,却成为了威胁人类生存的问题,因此可持续发展的这一主题成为了全世界共同的选择,而企业作为经济与社会的主要组成部分,如何实施贯彻可持续发展的理念成为当今企业亟需解决的重要问题之一。企业的可持续发展,即企业与生态环境和社会环境之间互相依存,互相促进协调持续的发展状态。但是,目前我国的企业虽然已经开始实施可持续发展方针,并加强了企业社会责任和环境责任意识,但是尚未形成一套反映企业与环境协调持续发展状况的评价指标体系。因此本文按照可持续发展的要求,以广义环境为出发点,构建基于环境价值链的企业绩效评价指标体系,以达到对企业经济发展、生态责任和社会责任进行全面综合的评价。本文以环境破坏及其造成的不良影响和可持续发展理念的提出为背景,通过归纳综述了当前已有的国内外绩效评价体系理论,对比分析不足之处,并以环境价值观为出发点,以企业绩效理论、环境价值链理论等为基础,对企业绩效进行分析。本文以广义利益相关者价值作为绩效评价的价值导向,将企业绩效分为经济管理、生态和社会三个维度,通过对绩效三维平衡模式和战略循环模式的理论分析,将两者有机结合,构成指标体系的综合模式理论框架。并以此为基础,设计出经济管理、生态和社会三个维度的绩效评价指标。根据本文的绩效指标体系理论框架,构建绩效评价模型:评价三个维度以及三维总体评分模型;评价三个维度协调性的静态平衡模型;评价企业战略绩效发展方向的动态协调性模型;评价企业综合的能力的综合评价模型。并利用收集的数据对构建的指标体系和模型进行应用。
[Abstract]:With the continuous development of economy, the progress of science and technology, and the continuous leap forward of human society, with the decrease of environmental resources and the destruction of ecology, air, water, land and other essential materials for human survival are made. Has become a threat to the survival of mankind, so the theme of sustainable development has become a common choice for the world, and business as a major component of the economy and society, How to implement the concept of sustainable development has become one of the most important problems that enterprises need to solve. The sustainable development of enterprises means that the enterprises depend on each other with the ecological environment and the social environment, and promote the coordinated and sustainable development of each other. However, although enterprises in our country have begun to implement the policy of sustainable development, and have strengthened the sense of corporate social responsibility and environmental responsibility, they have not yet formed a set of evaluation index system which reflects the coordinated and sustainable development of enterprises and environment. Therefore, according to the requirements of sustainable development, this paper constructs an index system of enterprise performance evaluation based on environmental value chain, in order to achieve a comprehensive evaluation of enterprise economic development, ecological responsibility and social responsibility. Based on the background of environmental destruction and its adverse effects and the concept of sustainable development, this paper summarizes the existing theories of performance evaluation system at home and abroad, compares and analyzes the deficiencies, and takes environmental values as the starting point. On the basis of enterprise performance theory and environmental value chain theory, this paper analyzes enterprise performance. This paper takes the generalized stakeholder value as the value orientation of performance evaluation, divides the enterprise performance into three dimensions: economic management, ecology and society, through the theoretical analysis of the performance three-dimensional balance model and strategic circulation model. Combine the two organically, form the comprehensive model theory frame of index system. On this basis, the performance evaluation indexes of economic management, ecology and society are designed. According to the theoretical framework of the performance indicator system in this paper, the performance evaluation model is constructed: the evaluation of three dimensions and three-dimensional overall scoring model, the evaluation of the three dimensions of the static balance model of coordination; The dynamic coordination model to evaluate the development direction of enterprise strategic performance and the comprehensive evaluation model to evaluate the comprehensive ability of enterprise. Using the collected data, the index system and model are applied.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275;X196

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