基于企业公民责任的煤炭企业绩效评价指标体系探析

Explore Coal Enterprises' Performance Appraisal Index System Based on the Corporate Citizen's Responsibilities View

煤炭企业在履行企业公民责任时具有资源和能源战略地位重要、在合理利用自然资源方面承担的责任重大、对生态环境有直接影响以及行业高危性等特殊性。目前我国煤炭企业绩效考核指标存在体现行业特征不够充分、标准不统一以及与国际标准不接轨等方面的不足。基于履行企业公民责任视角,以利益相关者为主线,可从所有者、内部员工、商业伙伴、债权人、政府及社会六个维度构建煤炭企业绩效评价指标体系。其实施要有一定的支撑条件。

Coal enterprises have the strategic position in resources and energy area,the big responsibility in using of natural resources rationally,the influences on the ecological environment and the particularity as high-risk industry etc.in the area of corporate citizen＇s responsibilities.Now China＇s enterprise coal enterprise performance evaluation index can＇t embody industry characteristics fully,lack of uniform standard,and not be international enough.Choosing stakeholders as the main line,building coal enterprises＇ performance evaluation index system from the owner,internal staff,business partner,the creditor,the government and society dimensions angles is meaningful.And the implementation should have certain support conditions.