摘要
保护环境,控制环境成本,实现企业经济效益和社会环境效益的双赢是企业实现可持续发展的重要保证。分析环境管理绩效指标和环境操作绩效指标可以检测企业环境成本控制结果的好坏。标杆法和平衡计分卡法是企业环境绩效评价的两种有效方法。
It is important for the enterprise to realize the sustainable development,which is protecting environment,controlling of environmental costs,enterprise economic efficiency and social benefits of win-win environment.Analysis of environmental management performance index and environmental performance index can test results of the environmental cost control.Two kinds of effective methods of enterprise environmental performance evaluation are benchmarking method and the method of the balanced score card.
出处
《企业活力》
2010年第10期94-96,共3页
Enterprise Vitality
基金
2009年江西省高校人文社会科学重点研究基地江西理工大学环境资源法研究中心课题"基于科学发展观的环境成本核算与控制研究"(编号:jxlg-0906)的阶段性成果
关键词
环境成本
绩效
平衡计分卡
environmental cost
performance
the balanced score card
