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在目前低碳经济已经融入社会生活和经济发展的大发展趋势下,企业作为重要的微观经济活动主体,是实现低碳经济发展的关键环节,因此其在低碳经济下的绩效评价显得尤为重要。本文首先阐述了低碳经济下企业业绩评价的特点以及构建指标体系的原则及基本思路,然后在此基础上就低碳经济业绩评价指标体系的构建进行了初步探讨。旨在促进建立一个更加平衡有效的业绩评价体系,发展和完善现代企业制度。
Under the current development trend of low-carbon economy integrated into social life and economic development, as an important subject of micro-economic activities, enterprises are the key links in the development of low-carbon economy. Therefore, the performance evaluation of enterprises in low-carbon economy is particularly important . This paper first expounds the characteristics of enterprise performance evaluation under low-carbon economy, as well as the principles and basic ideas of constructing index system, and then on this basis, the construction of low-carbon economy performance evaluation index system is discussed. The purpose is to promote the establishment of a more balanced and effective performance evaluation system and to develop and improve the modern enterprise system.