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The Evaluation Research On The Enterprises Performance Integrated The Environment Elements

Posted on:2015-05-15Degree:MasterType:Thesis
Country:ChinaCandidate:H B LvFull Text:PDF
GTID:2309330422988858Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the deepening of economic reform, china’s economic growth modetransformation is imminent, urgent need to accelerate the transition from extensiveto intensive, and environmental and resource constraints impede the questionbecomes sustainable economic development. Sustainable economic developmentneeds to get rid of inefficient use of resources, serious environmental damagesituation. Therefore, china’s development as the main pillar of economic enterprisesin seeking its own economic growth, we must also consider the impact ofenvironmental factors, environmental performance and economic benefits on anequal footing be considered. In china, the enterprise performance evaluation stillmainly traditional financial performance evaluation, neglect of non-financialperformance conduct a comprehensive and objective assessment, even if the ministryof finance jointly issued by four ministries performance evaluation system is alsobased on financial indicators for the evaluation of the subject, just other areasincreased by20percent appraisal indicators. And the increase in the index does notconsider the constraints of environmental factors, including economic development.Therefore, this article will integrate environmental considerations to build a newcorporate balanced scorecard as a performance evaluation system, theenvironmental factors into the four dimensions of the balanced scorecard to go,from a financial dimension, customer dimension, a dimension of businessprocesses, learning and innovation dimension these four dimensions on acomprehensive evaluation of enterprise performance. Not only can evaluate thecompany’s financial performance, but also consider the environmental factorsconducive to the promotion of enterprises to strengthen environmental awareness indaily production process, identify the problems in business processes, screening outthe key factors affecting business performance through technology on and onimproving awareness, improve resource utilization efficiency and achievesustainable development of social, economic and business environment. This paper is divided into five parts. This paper analyzes the background andsignificance of the integration of environmental aspects of enterprise performanceevaluation system based on the combination of domestic and international studiescourse introduction, describes the goal of this paper is to study and research. Alsoon the theoretical basis of corporate performance evaluation are described, followedby introduction of the reality of the evaluation results, evaluation of the performanceevaluation system of the existence of over-reliance on financial indicators, focusingon short-term benefits, the lack of environmental considerations such as inadequate.And changes in the face of lack of objective circumstances faced by existing systemsexist, from seven aspects analyzed the necessity of performance evaluation systemintegration of environmental factors, analyzed from two perspectives on thefeasibility of enterprises. In theory expounded, evaluation and inadequateenvironmental problems existing evaluation system has become increasinglyprominent in the background, and then proposed to build the balanced scorecard-based integration of environmental considerations in the performance evaluationsystem. Select the principles and structure, right from the choice of index weight aredescribed. The proposed final performance evaluation system used in practice to bedescribed as a case of qingdao haier. The collection of data haier induction, analysisand processing, grading performed in four dimensions23specific indicators.According to the principle of the importance of using the delphi method pairwisecomparison consensus on the importance of the final draw, construct a matrix bynine scale system, the four dimensions were calculated and the right to23specificindicators of weight. Qingdao haier derived by calculating the ultimate enterpriseperformance evaluation scores to identify the drivers of business performanceimprovement.
Keywords/Search Tags:performance evaluation, balanced scorecard, environmental factor
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