循环经济下企业战略经营业绩评价指标体系设置——以有色金属铜业为例

On the Setup of Business Strategic Performance Evaluation Index System under Circular Economy:Taking Copper Industry as an Example

根据铜业企业生产流程工艺及发展循环经济的特点,业绩评价指标体系的设置应遵循全面性原则、重要性原则、相关性原则、可操作性原则、与国家循环经济评价指标体系有机联系原则,以及以财务业绩为根本的原则。为突出体现铜业企业循环经济战略经营业绩,应在内部生产经营过程层面分别设置反映生态化创新能力的指标,如循环经济项目研发、环保设施投入等;及反映三废治理和循环利用能力的指标,如工业用水复水率、工业土地复用率、工业余热利用率及二氧化硫利用率等。

According to the production process technology of the copper industry and the characteristics of the development of circular economy, the setup of the performance evaluation index system should follow such principles as comprehensiveness, priority, relativity, operability, organic linking with the state evaluation index system for circular economic, and with financial performance as a fundamental, etc.. In order to highlight the business performance reflecting the circular economic strategy in the copper industry, indexes should be set up at different levels of the internal production and operation processes, which can reflect eco-innovation capabilities, such as the research and development of projects of circular economy, application of environmental protection facilities, etc.. Indexes reflecting the capacity of waste treatment and recycling targets should also be set up, such as re-use rate of industrial water, re-use rate of industrial land, industrial waste heat utilization rate and sulfur dioxide utilization rate, etc..