基于循环经济的中国企业绩效评价的局限性

Limits of enterprises' performance assessment based on circular economy

针对中国企业绩效评价存在的不能适应循环经济发展的问题,分析了其在引导、促进企业发展循环经济上存在的局限性,提出了改进方法:把实现企业可持续发展作为绩效评价的目标、增加环境绩效指标和生态绩效指标、建立健全环境会计制度等,以便更合理地运用该评价体系促进循环经济的发展。

In view of the problems that enterprises＇ performance are not suitable for the development of assessment circular economy in China, the article analyzes the limits which can not guide and promote the enterprises to develop circular economy and proposes the way to improve, such as-realizing enterprise sustainable development as a enterprises＇ performance assessment strategy,adding the environmental performance and ecological performance, establishing the perfect environmental accounting system, so that the assessment system can be used reasonably to promote the development of circular economy.