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The Research On Enterprise Performance Evaluation Based On Sustainable Development

Posted on:2009-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:G Q DaiFull Text:PDF
GTID:2189360272999435Subject:Accounting
Abstract/Summary:PDF Full Text Request
As part of the enterprise strategic management,the enterprise performance evaluation is a complex systematical project,which has been researched and thus generated many new results by the professors in this field both oversea and domestic.But under the background of the sustainable development which was proposed globally,it is quite rare to see the introduction of the sustainable development to the enterprise performance evaluation system.With the deterioration of human society's environment and resource exhaustion, the performance evaluation system exclusively based on the enterprise benefit has gradually showed its disadvantage.The enterprise plays an important role in the society's sustainable development,which calls for the enterprise to unit the benefit performance and the social and ecologic performance together when they evaluate their performances.This caters to the requirement for the establishment of the harmonious society.The paper introduces the concepts of sustainable development into the enterprise performance evaluation system,aiming at taking the social and ecologic performance into consideration,instead of just paying attention to the benefits performance,thus forming a performance prism evaluation system for the terms of sustainable development.It also established index database against the index selecting method problem.The essay created the method of fixing last index which make use of hierarchy analyzing method and indicating the index exponent to make second time selection.An example was given in the essay that indicating employees' welfare level selection as one of the enterprise performance evaluation index.The result of the example shows the selecting method is objective and up to expectation.Besides,the paper deals with the index through analyzing its quantity and quality, fixing the index weighting through ANP(Analysis of the Net Phase),thus shows the mutual influence between the index of the performance evaluation system.Finally,the paper holds the Sino-Petrol company as the example to make the analysis and compare with the traditional benefit performance evaluation.In the end,the author concludes that the social and ecologic performance of the enterprise play a more important role in the enterprise whole performance.So the enterprise should fulfill its social responsibility,improving its social and ecologic performance and finally promote the sustainable development of the enterprise.
Keywords/Search Tags:Sustainable Development, Indexes Selecting, Performance Prism, Performance Evaluation
PDF Full Text Request
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