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基于可持续价值增长的企业绩效评价研究 被引量:1
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作者 杨琦 《商业时代》 北大核心 2009年第5期56-58,共3页
本文从利益相关者视角,指出企业绩效评价应建立在可持续价值增长的战略思想基础上。并通过对企业价值链流程关键价值驱动因素的剖析,提炼企业绩效评价指标并构建企业绩效评价体系。文章以此来引导企业经营者不断优化企业价值创造流程,... 本文从利益相关者视角,指出企业绩效评价应建立在可持续价值增长的战略思想基础上。并通过对企业价值链流程关键价值驱动因素的剖析,提炼企业绩效评价指标并构建企业绩效评价体系。文章以此来引导企业经营者不断优化企业价值创造流程,提升核心竞争力,在实现企业价值最大化过程中为利益相关者创造价值。 展开更多
关键词 可持续价值增长 利益相关者 绩效评价
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低碳经济模式下国有企业行为目标的选择 被引量:1
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作者 杜莉 李阳 《江汉论坛》 CSSCI 北大核心 2011年第9期59-62,共4页
从宏观角度并结合我国微观经济产权结构看,在市场经济活动中能够自主设计行为目标、自由选择行为方式、独立负责行为后果并获得经济利益的能动的经济有机体,最为重要的当属国有企业。国有企业作为经济主体,其行为目标是所有行为的起点... 从宏观角度并结合我国微观经济产权结构看,在市场经济活动中能够自主设计行为目标、自由选择行为方式、独立负责行为后果并获得经济利益的能动的经济有机体,最为重要的当属国有企业。国有企业作为经济主体,其行为目标是所有行为的起点和导向,决定着其行为模式,对其整个经济活动具有根本性的影响。因此,在低碳经济的可持续发展框架下,应关注国有企业主体行为的目标选择,做到观念和行动同步。 展开更多
关键词 低碳经济 国有企业 行为目标 价值可持续增长
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The Sustainable Development's Added Value to Humanity: An Improvement or Degradation Compared to the Past?
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作者 Selim Mekdessi Anthony Nehme 《Journal of Modern Accounting and Auditing》 2014年第8期878-884,共7页
Sustainable development is the latest concept in a long series of conceptual innovations aimed to bring a space of dream to our harsh reality due to economic growth. This inflation of adjectives added to the developme... Sustainable development is the latest concept in a long series of conceptual innovations aimed to bring a space of dream to our harsh reality due to economic growth. This inflation of adjectives added to the development, like sustainable, viable, etc., is an attempt to blur our eyes about its negative effects; it is like a magic conjuration. When we look at all its implications, we are so far. There are reasons to be pessimistic: The paths that this concept will lead us to are not clear. In the sustainable development concept, we find only a new packing to our harsh reality: a matter of marketing. Sustainable development was presented as a "solution" to our innumerable recent problems; on the contrary, it may be a problem to solve. Shouldn't this concept be seriously questioned and maybe condemned? Assuming no drastic measure taken to control earth problems, by the year 2032, 70% of the planet will be destroyed. Sustainable development is a rhetorical ploy which seeks to reconcile what is irreconcilable: the environment and the development. A policy which is not carefully enough thought will carry along various perverse and adverse effects for the ecology as much as for the economy. 展开更多
关键词 sustainable development ECONOMY environment
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