Research On Theory And Method Of Performance Measurement Based On Sustainable Development

Sustainable development strategy (SDS) is the common choice for development strategy in world this century. While the enforcement mechanism of SDS in enterprise has not formed yet, especially lacks a set of enterprises performance measurement system based on SDS. According to the requirement of SDS, the paper aims to construct a new enterprises performance measurement system, which will provide theory and practical instructions for enterprises to enforce SDS. The paper includes the following contents:The First: The general theory of SDS. The paper surveys the ideology foundation of the SDS and its formation and development. From the aspects of benefit body, benefit content, development form and development mechanism, the paper brings out the definition of the SDS: SDS is sustainable development pattern under the constraints of a series of institution arrangement and policy mechanism, which will keep the economy, society and ecology mutual dependent with balance and harmony, meanwhile keep and develop the harmony and equal interest relationship between human beings and nature, among contemporary people and also its offspring.The Second: The enterprise mode based on SDS. The paper begins with the review of evolution process of the firm theory, then according to the requirement of the SDS, analyses the limitation imbedded in current firm theory, advances the concept of 'harmonious enterprise' and constructs the basic framework of the 'harmonious enterprise'.The Third: The basic framework of enterprises performance evaluation system based on SDS. The paper divides the value orientation into shareholder value orientation and stakeholder value orientation, considers that the evolution of shareholder value orientation to stakeholder orientation is an irreversible historical tendency, then based on the analysis about definition and classification of stakeholders, puts forward the three-dimensional classification method, establishes the 'triple performance' mode including static balance mode, dynamic circulation mode and overall mode, and also the basic framework of the evaluation system.The Fourth: The indicator system about enterprise performance based on sustainable development. Grounded on the analysis about the evolution and current shortage of performance measurement indicator system, the paper provides the performance measurement indicator system based on sustainable development: (1) gross indicator system, including efficiency value added, ecological value added and sustainable...