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Analysis Of Chinese Enterprises Performance Under The Framework Of Sustainable Development

Posted on:2013-02-21Degree:MasterType:Thesis
Country:ChinaCandidate:J ZhouFull Text:PDF
GTID:2249330395952342Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprises performance evaluation is product of the development of the marketeconomy to a certain stage, and scientific methods and effective means to supervise andmanage enterprises in mature market economy countries. Enterprises performanceevaluation has strong guidance function. The more excellent performance of anenterprise, the more excellent performance evaluation system it needs. The moreexcellent performance evaluation system is needed in order to develop potentialsufficiently and guard against the risk effectively of the enterprises. At present, theenterprises performance evaluation system in China is mainly in the direction of financialbenefit, or profit maximization. However, enterprises performance is affected by variousfactors. It is found after research that an important factor influencing enterprisesperformance is sustainable development capability which is more and more concerned byenterprises in recent years. It’s exactly because of this that this paper summarizesperformance evaluation experiences of domestic and foreign enterprises, takes the case ofmanufacturing listed companies, and analyses the factors influencing enterprisesperformance under the framework of sustainable development based on sustainabledevelopment theory and Chinese current economic environment, and discusses therelationship between sustainable development and enterprises performance.This paper includes five chapters, which makes a study of related aspects of thesustainable development and enterprises performance. At first, based on the reviewing,collecting and analyzing a large number of literatures about sustainable development andenterprises performance in China and foreign countries, several performance evaluationmethods are mainly illuminated, the effect of sustainable development theory onperformance evaluation are analyzed and and performance evaluation methods under theframework of sustainable development theory are expounded in this paper. Secondly,combined with actual conditions of Chinese enterprises, Chapter Two analyses thecurrently performance evaluation situation and environmental pressures Chineseenterprises faced. Thirdly, this paper introduces the factors influencing enterprisesperformance under the framework of sustainable development. Fourthly, based on thedata of manufacturing listed companies, this paper proposes empirical research design, models,hypothesis. And then the data collected is analyzed by using descriptive statisticsanalysis, factorial analysis, correlation analysis and regression analysis throughSPSS17.0software, and a series of significant conclusions can be gained through theanalyses. Finally, the last chapter summarizes the previous chapters and draws theconclusions, makes the measures and recommendations, and points out some problemsthat may exist in this paper and the prospect of future research.The research on the relationship of sustainable development and enterprisesperformance aimed at analyzing the importance of enterprises sustainable developmentcapability in enterprises business activities, point outside investors to invest excellentsustainable development enterprises. For managers of the enterprises, the comparison ofthe enterprise during industry is used to find advantages and disadvantages, guidepractice activities, and improve the enterprise sustainable development capability andenterprises performance.
Keywords/Search Tags:Sustainable development, Enterprises performance, Social responsibility, Ecological environment, Manufacturing listed companies
PDF Full Text Request
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