The Construction Of The Enterprise Performance System Based On Sustainable Development

The strategy of sustainable development in today's world is the common choice of development strategy. However, the implementation mechanism in enterprise-level of the strategy of sustainable development has not been formed, in particular the lack of the enterprise performance evaluation system based on sustainable development strategy. The purpose of this paper is establishing a new enterprise performance evaluation system and providing a theoretical basis and practical guidance for the sustainable development of enterprises in accordance with the requirements of the strategy of sustainable development. By including the following elements:Firstly, the proposal of sustainable development performance evaluation. The evolution of performance evaluation at home and abroad is reviewed. The current lack of corporate performance evaluation is discussed. On the basis of these shortages, the sustainable development performance evaluation is proposed.Secondly, the theoretical basis of the sustainable development of enterprises Performance Evaluation System. The basic theories are summed up, including: the theory of sustainable development, human capital theory, theory of the ecological capital, innovation theory and analytic hierarchy process. These theories lay theoretical basis for the performance evaluation of sustainable development.Third, construction of the enterprise sustainable development performance evaluation system. The construction principle and the selection of indicators of sustainable development performance evaluation, including: financial level, the level of human capital, innovation level, social capital level, ecological capital dimensions. Fourth, the performance evaluation methods of the sustainable development entetprise. By the using of AHP , experts investigation and literature reference, the weight indicator of of sustainable development identified enterprise performance evaluation system on the financial level, the level of technological innovation, social capital level, human capital levels and ecological and environmental level. Then the linear weighting function using multiple indicator comprehensive evaluation is used to evaluated performance .Lastly, the level of the evaluation criteria is determined.Fianally,taking the China's CNPC enterprises for an example, the traditonal financial indicators performance evaluation and the sustainable development performance evaluation are compared. The necessity, importance and feasibility of the sustainable development performance evaluation, are determined.