本文選題：環(huán)境價(jià)值鏈 + 績效評價(jià)��； 參考：《重慶工商大學(xué)》2010年碩士論文

【摘要】： 經(jīng)濟(jì)不斷發(fā)展、科技不斷進(jìn)步、人類社會(huì)不斷躍進(jìn),同時(shí)伴隨著環(huán)境資源的減少、生態(tài)的破壞等使得空氣、水、土地等這些人類賴以生存的必要物質(zhì),卻成為了威脅人類生存的問題,因此可持續(xù)發(fā)展的這一主題成為了全世界共同的選擇,而企業(yè)作為經(jīng)濟(jì)與社會(huì)的主要組成部分,如何實(shí)施貫徹可持續(xù)發(fā)展的理念成為當(dāng)今企業(yè)亟需解決的重要問題之一。 企業(yè)的可持續(xù)發(fā)展,即企業(yè)與生態(tài)環(huán)境和社會(huì)環(huán)境之間互相依存,互相促進(jìn)協(xié)調(diào)持續(xù)的發(fā)展?fàn)顟B(tài)。但是,目前我國的企業(yè)雖然已經(jīng)開始實(shí)施可持續(xù)發(fā)展方針,并加強(qiáng)了企業(yè)社會(huì)責(zé)任和環(huán)境責(zé)任意識(shí),但是尚未形成一套反映企業(yè)與環(huán)境協(xié)調(diào)持續(xù)發(fā)展?fàn)顩r的評價(jià)指標(biāo)體系。因此本文按照可持續(xù)發(fā)展的要求,以廣義環(huán)境為出發(fā)點(diǎn),構(gòu)建基于環(huán)境價(jià)值鏈的企業(yè)績效評價(jià)指標(biāo)體系,以達(dá)到對企業(yè)經(jīng)濟(jì)發(fā)展、生態(tài)責(zé)任和社會(huì)責(zé)任進(jìn)行全面綜合的評價(jià)。 本文以環(huán)境破壞及其造成的不良影響和可持續(xù)發(fā)展理念的提出為背景,通過歸納綜述了當(dāng)前已有的國內(nèi)外績效評價(jià)體系理論,對比分析不足之處,并以環(huán)境價(jià)值觀為出發(fā)點(diǎn),以企業(yè)績效理論、環(huán)境價(jià)值鏈理論等為基礎(chǔ),對企業(yè)績效進(jìn)行分析。本文以廣義利益相關(guān)者價(jià)值作為績效評價(jià)的價(jià)值導(dǎo)向,將企業(yè)績效分為經(jīng)濟(jì)管理、生態(tài)和社會(huì)三個(gè)維度,通過對績效三維平衡模式和戰(zhàn)略循環(huán)模式的理論分析,將兩者有機(jī)結(jié)合,構(gòu)成指標(biāo)體系的綜合模式理論框架。并以此為基礎(chǔ),設(shè)計(jì)出經(jīng)濟(jì)管理、生態(tài)和社會(huì)三個(gè)維度的績效評價(jià)指標(biāo)。根據(jù)本文的績效指標(biāo)體系理論框架,構(gòu)建績效評價(jià)模型:評價(jià)三個(gè)維度以及三維總體評分模型;評價(jià)三個(gè)維度協(xié)調(diào)性的靜態(tài)平衡模型;評價(jià)企業(yè)戰(zhàn)略績效發(fā)展方向的動(dòng)態(tài)協(xié)調(diào)性模型;評價(jià)企業(yè)綜合的能力的綜合評價(jià)模型。并利用收集的數(shù)據(jù)對構(gòu)建的指標(biāo)體系和模型進(jìn)行應(yīng)用。
[Abstract]:With the continuous development of economy, the progress of science and technology, and the continuous leap forward of human society, with the decrease of environmental resources and the destruction of ecology, air, water, land and other essential materials for human survival are made. Has become a threat to the survival of mankind, so the theme of sustainable development has become a common choice for the world, and business as a major component of the economy and society, How to implement the concept of sustainable development has become one of the most important problems that enterprises need to solve. The sustainable development of enterprises means that the enterprises depend on each other with the ecological environment and the social environment, and promote the coordinated and sustainable development of each other. However, although enterprises in our country have begun to implement the policy of sustainable development, and have strengthened the sense of corporate social responsibility and environmental responsibility, they have not yet formed a set of evaluation index system which reflects the coordinated and sustainable development of enterprises and environment. Therefore, according to the requirements of sustainable development, this paper constructs an index system of enterprise performance evaluation based on environmental value chain, in order to achieve a comprehensive evaluation of enterprise economic development, ecological responsibility and social responsibility. Based on the background of environmental destruction and its adverse effects and the concept of sustainable development, this paper summarizes the existing theories of performance evaluation system at home and abroad, compares and analyzes the deficiencies, and takes environmental values as the starting point. On the basis of enterprise performance theory and environmental value chain theory, this paper analyzes enterprise performance. This paper takes the generalized stakeholder value as the value orientation of performance evaluation, divides the enterprise performance into three dimensions: economic management, ecology and society, through the theoretical analysis of the performance three-dimensional balance model and strategic circulation model. Combine the two organically, form the comprehensive model theory frame of index system. On this basis, the performance evaluation indexes of economic management, ecology and society are designed. According to the theoretical framework of the performance indicator system in this paper, the performance evaluation model is constructed: the evaluation of three dimensions and three-dimensional overall scoring model, the evaluation of the three dimensions of the static balance model of coordination; The dynamic coordination model to evaluate the development direction of enterprise strategic performance and the comprehensive evaluation model to evaluate the comprehensive ability of enterprise. Using the collected data, the index system and model are applied.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F275;X196

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