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为了实现“十二五”节能减排的具体目标,发展循环经济是实现科学发展观和构建和谐社会的必然选择,也是企业长远发展的必然政策。通过研究企业节能减排的投入产出绩效评价原则、思路和内容,使用平衡计分卡的方法对企业节能减排的投入和产出进行分析,找到一套属于企业的评价指标体系进行综合的评价,进而能够帮助企业实现相关利益者最大化的目标,实现社会效益、经济效益和环境效益的结合。
In order to achieve the “Twelfth Five-Year” energy-saving emission reduction targets, the development of circular economy is to achieve the scientific concept of development and building a harmonious society, the inevitable choice, but also the inevitable policy of long-term development of enterprises. By studying the principle, idea and content of performance evaluation of energy-saving and emission-reducing enterprises, using the balanced scorecard method to analyze the input and output of energy-saving and emission reduction of enterprises, finding a set of evaluation index system which belongs to the enterprises Evaluation, and thus be able to help enterprises achieve the goal of maximizing stakeholders, to achieve the combination of social benefits, economic benefits and environmental benefits.