| 基于衍生型环境BSC的绩效评价指标体系设计——以石化企业为例 |
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| 引用本文： | 周晓慧. 基于衍生型环境BSC的绩效评价指标体系设计——以石化企业为例[J]. 广西财经学院学报, 2011, 24(4): 98-102 |
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| 作者姓名： | 周晓慧 |
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| 作者单位： | 福州职业技术学院经济系,福建福州,350108 |
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| 摘 要： | 衍生型环境BSC的构建使环境管理对经济成功贡献之间所暗存的因果关系更明晰化、可视化,为促进企业成功实施环保战略提供了管理工具和方法。在国内外相关文献的理论指导下,探讨了衍生型环境BSC的绩效评价指标体系的构建路径和基本架构。把环保战略转化为因果关系耦合的目标和指标,是构建衍生型环境BSC绩效评价指标体系的重要依据。衍生型环境BSC需要从四个维度——财务、客户、内部流程和学习与成长——挖掘与环境相关的内容。结合石化企业的行业背景和企业资料进行了案例分析,为其构建衍生型环境BSC提供一种思路和框架。
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| 关 键 词： | 平衡计分卡(BSC) 衍生型环境BSC 绩效评价指标 石化企业 |
Design of Index System for Performance Evaluation Based on Derived Environmental BSC --Taking Petrochemical Enterprise |
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| ZHOU Xiao-hui. Design of Index System for Performance Evaluation Based on Derived Environmental BSC --Taking Petrochemical Enterprise[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2011, 24(4): 98-102 |
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| Authors: | ZHOU Xiao-hui |
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| Affiliation: | ZHOU Xiao-hui(Department of Economics,Fuzhou Vocational & Technical College,Fuzhou 350108,China) |
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| Abstract: | The formulating of Derived Environmental BSC makes the hidden ＂causal relationship＂ between environmental man- agement and economic success more clear and more visual, and provides a management tool and method that supports the successful implementation o |
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| Keywords: | BSC（Balaneed Scorecard） Derived Environmental BSC Performance Evaluation Index petrochemical enterprise |
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