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From The Perspective Of The Low Carbon Ecological The Research About Economy Carbon Performance Evaluation System And Its Application

Posted on:2015-03-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y BaiFull Text:PDF
GTID:2251330428465223Subject:Accounting
Abstract/Summary:PDF Full Text Request
Following the agricultural, industrial and informational revolution, low-carboneconomy emerges as a burgeoning revolutionary trend in the world economy patterns.Low-carbon economy features the transition from an industry-oriented culture to anecology-oriented one, becoming the backbone mode in economic development andamelioration of people’s living standard of the future society.With the development of low-carbon economy, the enterprise business environmenthas a great change. Enterprises are facing a new carbon emission reduction requirement, itsstrategic objectives and performance evaluation system are bound to undergo profoundchanges. In the past time, enterprises pursuit of profit maximization, the traditionalperformance evaluation system mainly focus on enterprise internal performance, ignoringthe social responsibility of the enterprise, this caused great damage to the ecologicalenvironment, and is not conducive to the long-term stable development of enterprise.Taking the low carbon concept into the performance evaluation can encourage enterprisesto adapt to the strategic goal of low carbon economy. To make sure that enterprises achievelow consumption, low emission, low pollution in the process of production and operation,the strategic objective of low carbonation decompose layers of specific indicators for eachlink. Pursuit of economic growth, the enterprises can also protect the ecologicalenvironment of social responsibility, sustainable development at the same time.This paper summarizes the development process of enterprise performance evaluationat the beginning, review the different stages of the enterprise performance evaluationmethod and theoretical basis, analysis of the performance evaluation of the characteristicsof each period. And then, Under the background of low carbon economy, the strategictarget of the enterprise should consider the requirements of the low carbon economy. Theauthor puts forward the construction principle of carbon’s performance appraisal system,adds the low-carbon factors to the balanced scorecard, connects the enterprise internalenvironment with external environment. Wath’s more, this paper review performanceevaluation method of enterprise evaluation of low carbon economy by the previousconditions, analysis the advantages and disadvantages of various methods. On this basis,the author combines analytic hierarchy process and fuzzy comprehensive evaluationmethod, using this method on enterprise performance under low carbon economy. In thelast, the author compare enterprise B with the industry leading enterprise A, and analyzethe results of evaluation in detail.
Keywords/Search Tags:Low Carbon Economy, The Performance Evaluation, Evaluation Index, Fuzzy Analytic Hierarchy Process
PDF Full Text Request
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