基于企业可持续发展的和谐绩效评价体系构建

本文从企业的角度理解可持续发展观,根据理论界对可持续发展的理解提出企业可持续发展是区别于社会可持续发展的内涵更为广泛的理论,其归根到底是要实现资源的优化配置。从落实科学发展观、构建和谐社会的角度对已有的绩效评价体系进行了评价,吸取其中可取的成分,指出不足之处,提出构建基于企业可持续发展的和谐绩效评价体系。

The Construction of Harmonious Performance Evaluation System Based on Enterprise's Sustainable Development

In this paper, we made a distinction between the sustainable development of enterprises and the sustainable development of society from the view of enterprises. The sustainable development of enterprises has broader connotation and depends on the optimal allocation of resources. The existing performance evaluation systems were reviewed and evaluated from the view of implementing the scientific concept of development and building a harmonious society. We absorbed the desirable components and identified the shortcomings from them to propose the idea of building a harmonious performance evaluation system on the base of enterprise＇ s sustainable development.