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当前我国工业化、城市化进程不断加快,在促进社会生产力迅速发展的同时,也带来了突出的资源环境问题。随着可持续发展及低碳经济理念的深入人心,资源和环境问题越来越受到人们的关注。传统的企业业绩评价指标体系和评价方法已不再完全适应新型的企业经济形态。本文就如何将环境因素纳入企业业绩评价体系,并基于平衡积分卡原理构建新型的企业综合业绩评价体系问题展开探讨。
At present, the process of industrialization and urbanization in our country is accelerating constantly. While promoting the rapid development of social productive forces, it has also brought prominent problems in resources and the environment. With the deep-rooted concern of sustainable development and low-carbon economy, resources and environmental issues have drawn more and more attention. The traditional enterprise performance evaluation index system and evaluation method are no longer fully adapted to the new type of enterprise economy. In this paper, how to integrate environmental factors into the enterprise performance evaluation system and to build a new enterprise comprehensive performance evaluation system based on the principle of balanced scorecard.