| 可持续发展企业的绩效综合评价体系研究 |
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| 引用本文： | 夏春琴,王飞.可持续发展企业的绩效综合评价体系研究[J].价值工程,2011,30(29):112-114. |
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| 作者姓名： | 夏春琴 王飞 |
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| 作者单位： | 河海大学商学院,南京,211100 |
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| 摘 要： | 传统的财务评价指标是针对财务报表进行研究和分析的,只能反映企业的短期财务绩效,忽视了对非财务信息的评估和管理,已经很难适应信息化时代下快速变化的竞争环境。文章回顾了我国企业绩效评价的发展历程,并分析了传统财务评价体系的缺陷,从而提出将企业的财务信息和非财务信息相结合,以平衡记分卡为基本框架,关注企业所承担的社会责任以及与供应商建立的互信互利的友好合作关系,并且以创造股东财富最大化为最终财务目标对企业进行评价,才能更准确地反映企业的现在的经营业绩以及未来的发展能力,进而构建出以BSC为基本框架,以经济增加值为核心财务指标的更适合现代企业可持续发展的绩效综合评价体系。
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| 关 键 词： | 可持续发展 平衡记分卡 EVA 非财务信息 利益相关者 |
A Study on the Comprehensive Performance Evaluation System of Sustainable Development Enterprises |
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| Xia Chunqin,Wang Fei.A Study on the Comprehensive Performance Evaluation System of Sustainable Development Enterprises[J].Value Engineering,2011,30(29):112-114. |
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| Authors: | Xia Chunqin Wang Fei |
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| Institution: | Xia Chunqin,Wang Fei (Hohai University Business School,Nanjing 211100,China) |
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| Abstract: | The traditional finance evaluation index usually study and analyze financial statements,and can only reflect short-term corporate financial performance.Besides,it ignores the assessment and management of the non-financial information and it has been difficult to adapt to quickly changing competitive environment in the information age.The article reviews the development course of enterprise performance evaluation,analyzes the shortcomings of traditional financial evaluation system and suggests the enterprise... |
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| Keywords: | sustainable development Balanced Scorecard EVA non-financial information stakeholders |
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