基于碳排放价值链的企业绩效评价体系的构建

Construction of Enterprise Performance Evaluation System Based on Carbon Emission Value Chain

在工业革命之后,地面以下的石油、煤炭等化石能源成为了世界各国经济发展的重要动力,极大地促进了经济的发展。然而,在使用化石能源的过程中会带来各种各样的严重问题,包含高能耗、高排放和高污染现象,这也是国内社会经济发展过程中所关注的重点之一。就目前社会经济结构来说,企业依旧是社会经济的主要组成部分和发展元素之一。在当前发展绿色经济的大背景下,不同类型的企业必须承担起自身的重要职责,从碳排放价值链的角度出发,构建相对应的企业绩效评价体系,实现碳排放价值链与企业绩效相结合,这对企业的现代化建设和发展均具有重要意义和作用。文章基于碳排放价值链系统分析了企业绩效评价体系的构建,提出了相应的建议,以供参考。

After the Industrial Revolution,fossil energy such as oil and coal below the ground has become an important driving force for the economic development of countries all over the world,which has greatly promoted economic development.However,the use of fossil energy brings various serious problems,including high energy consumption,high emissions and high pollution,which is also one of the focuses of domestic social and economic development.In terms of the current social and economic structure,enterprises are still the main components and development elements of the social economy.Under the background of the current development of green economy,different types of enterprises must assume their own important responsibilities and construct the corresponding enterprise performance evaluation system from the perspective of carbon emission value chain to realize the combination of carbon emission value chain and enterprise performance,which is of great significance to the modernization and development of enterprises.This paper systematically analyzes the construction of enterprise performance evaluation system based on carbon emission value chain,and puts forward corresponding suggestions for reference.