摘要
按照科学发展观的要求, 构建了企业的三重绩效模式, 从经济、生态、社会三个方面设置了企业绩效评价指标体系。根据复合系统理论和协同学原理, 提出了企业三重绩效评价模型, 该模型包括静态绩效评价、静态协调度评价、动态协调度评价以及综合评价。最后, 对评价模型进行了初步应用。
With the demand of sustainable development, this paper constructs a triple performance evaluation model for business enterprises. The index system of triple performance is set up from three dimensions: economy, society and ecology. A synthetic model of triple performance evaluation which is composed of static performance measurement, statically balanced degree, dynamically coordinating degree is set up according to compound system theory and synergetic theory. Finally the paper preliminarily explored how to apply the model into practice.
出处
《会计研究》
CSSCI
北大核心
2005年第4期60-64,95,共6页
Accounting Research