基于绿色价值链的企业绩效评价体系构建研究

Research on the Construction of Enterprise Performance Evaluation System Based on Green Value Chain

现有的企业绩效评价体系过度注重短期成果与财务指标,且存在时间上的滞后性。本文从绿色价值链这一新视角入手,以从直接利益相关者延伸至社会、生态等广义利益相关者的共同价值最大化作为价值导向,采用层次分析法划定评价指标,构建企业绩效评价模型,并利用收集的数据对2014—2015年东风汽车、广汽集团和上汽集团三家公司进行实证研究。

The existing enterprise performance evaluation system pays too much attention to short-term results and financial indicators,and there is a lag in time.Starting from the new perspective of green value chain,this paper takes the maximization of the common value of the broad stakeholders from the direct stakeholders to the social and ecological,and uses the analytic hierarchy process to delineate the evaluation indicators and build the enterprise performance evaluation model.and use the collected data to conduct empirical research on the three companies of Dongfeng Motor,Guangzhou Automobile Group and Shanghaisaic Automobile Group from 2014 to 2015.