Research On Corporate Strategy Performance Evaluation Index System Under Low-carbon Economy

By "high energy consumption, high emission, high pollution", the traditional economicdevelopment model brought about the phenomenon of global warming and the melting ofglaciers has caused widespread concern, it is also an urgent requirement to shift thedevelopment model to the "low energy consumption, low emissions, low pollution".It hasbeen nearly ten years since the conception "low carbon economy" put forward in2003, theestablishment of the carbon tariffs and emissions trading mechanism, the research anddevelopment of the carbon sequestration and carbon capture technology and the efficient useof energy technology, as well as the raising environment awareness on low-carbon in people,which has already evolved the low-carbon economy into a global revolution involving theproductive mode, life style, concept of value, national rights and interests and to the destiny ofmankind. To advocate the development of Low Carbon Economy and determine the carbonmanagement strategy according to the external environment and the internal advantages of acompany, enterprise as the micro-economic subject, should pay more attention to the variationof the changing situations.The strategic performance evaluation system is the effective tool to guarantee enterprisestrategic management. The determination of the low carbon business philosophy in anenterprise has caused influence on the performance evaluation of the evaluation subject,evaluation object, evaluation content and evaluation method; so, the index system to thestrategic performance evaluation system will also change according to the change of theenterprise management value chain so as to adjust to the development of the low carboneconomy and ensure that will play a control action in the strategic performance evaluationsystem. Therefore, processed from the effect on the enterprise performance evaluation to thelow carbon economy in this article, and through the compared analysis and integrationanalysis between EVA and BSC, the basic framework has been built creatively of take theGreen Economic Value Added and the Balanced Score Card as the core of performanceevaluation index system; and also, to design the performance evaluation index systemaccording to the content of the Low Carbon Economic Value Chain and the select principle ofthe performance evaluation index system.This paper, by means of issuing questionnairesurvey and combined with AHP, has determined the the significance of performanceevaluation index system, and has analysed the low carbon operating status of Haier Tsingtaofrom the year2009to2011combined with the multi-level fuzzy comprehensive evaluationmethod.