生态型企业生态经营绩效评价体系的构建与应用——基于生态效益外部性及嵌入式列报视角

Construction and Application of Ecological Management Performance Appraisal System for Eco-Oriented Enterprises——Based on Ecological Benefits Externalities and Embedded Presentation

传统的企业环境业绩评价主要集中于环境损害降低及其效率的评价。文章将能释放生态效益的生态型企业生态经营绩效评价纳入环境绩效评价范畴。生态型企业所经营的生态资本是一种处在潜伏状态的经济资本,生态补偿制度的完善和生态服务市场的形成将力推其加速向经济资本有效转化。生态经营绩效评价应重点评价生态资本的形成效率、生态资本向经济资本的转化效率以及经济资本向生态资本的投资效率。

Enterprises＇ environmental performance appraisal was traditionally focused on evaluation of environmental damage reduction efficiency. This paper brings ecological management performance appraisal for ecooriented enterprises, which produce ecological benefit into environmental performance appraisal system. The ecological capital operated by eco-enterprises is a kind of latent economic capital, and can speedly and effectively transform to actual economic capital via establishment and perfection of ecological compensation system and ecoservices market. Eco-oriented enterprises＇ ecological management performance appraisal should focus on producing efficiency assessment of ecological capital, transformation productivity from ecological capital to economic capital, and investment efficiency of economic capital to ecological capital.