基于衍生型环境BSC的绩效评价指标体系设计——以石化企业为例

Design of Index System for Performance Evaluation Based on Derived Environmental BSC——Taking Petrochemical Enterprises as an Example

衍生型环境BSC的构建使环境管理对经济成功贡献之间所暗存的"因果关系"更明晰化、可视化,为促进企业成功实施环保战略提供了管理工具和方法。在国内外相关文献的理论指导下,探讨了衍生型环境BSC的绩效评价指标体系的构建路径和基本架构。把环保战略转化为因果关系耦合的目标和指标,是构建衍生型环境BSC绩效评价指标体系的重要依据。衍生型环境BSC需要从四个维度——财务、客户、内部流程和学习与成长——挖掘与环境相关的内容。结合石化企业的行业背景和企业资料进行了案例分析,为其构建衍生型环境BSC提供一种思路和框架。

The formulating of Derived Environmental BSC makes the hidden ＂causal relationship＂ between environmental man- agement and economic success more clear and more visual, and provides a management tool and method that supports the successful implementation of corporate environmental strategies. Under the theoretical guidance of related literature, this paper discusses the build path and basic framework of index system for performance evaluation based on Derived Environmental BSC. Taking environmental strategy as the target of coupling the causal relationship is the important base to build Derived Environmental BSC performance evaluation index system. Derived Environmental BSC needs to excavate the contents related to environment from four aspects： finance, customer, internal process and learning. This paper makes a case study concerning the background and information of petrochemical industry, and provides an idea and frame of constructing derived environ- mental BSC.