当今环境问题的日益严重,企业应对不当排放、过度开发等环境污染行为负有不可推卸的责任,然而现有业绩评价体系无法衡量企业是否有效履行环境责任。本文尝试将杜邦分析法、GEVA、BSC三种方法进行结合并融入环境因素加以改进,为企业提供一个综合业绩评价体系的框架。 Nowadays, the environmental problems are becoming more and more serious. Enterprises should take up the responsibility of environmental pollution such as improper discharge and over-exploitation. However, the current performance evaluation system can not measure whether the enterprises effectively fulfill their environmental responsibilities. This paper attempts to combine the DuPont analysis method, GEVA, BSC three methods and integration of environmental factors to be improved, providing enterprises with a comprehensive performance evaluation framework.