基于可持续发展的企业绩效评价指标的构建

Construction of enterprise performance appraisal indices based on sustainable development

构建可持续发展的企业绩效评价指标的目的在于按照生态建设要求实现企业经济利益、环境与社会全面协调持续发展。通过对传统企业绩效评价体系的分析与评价,提出可持续发展的企业绩效评价指标必须遵循科学性、综合性、可操作性和独立性原则。研究认为基于可持续发展的绩效评价指标体系的设计要从企业的经济、环境、社会三方面来考虑,具体包括经济子系统评价指标体系、环境子系统评价指标体系、社会子系统评价指标体系,并通过构建的各子系统的项目指标以全面评价企业绩效。基于企业的可持续发展的绩效评价的指标体系,将更具有战略性、全局性和预测性,有利于企业制定和实施正确的决策。

The construction of enterprise performance appraisal indices based on sustainable development is intended to realize an all-sided, sustainable and harmonious development of enterprises, environment and society in terms of requirements for ecological construction. The authors firstly make an analysis and assessment of the conventional appraisal system for enterprise performance. And they then advance guidelines for designing sustainable appraisal indices for enterprise performance, that is, the guidelines of being scientific, comprehensive, exercisable and inde- pendent. Their study shows that the design of the sustainable appraisal indices for enterprise performance should be conducted considering economic, environmental and social factors. In other words, it should cover three sub-sys- tems of economic appraisal, environmental appraisal and social appraisal. In addition, item indices should be con- structed in the three sub - systems for an all-sided appraisal of enterprise performance. Anyhow, the construction of such an enterprise performance appraisal system will present with great strategic implications, comprehensiveness and being divinable, with which right decisions can be made and carried out in firms.