The Balanced Scorecard Performance Evaluation Research About The Low Carbon Management Strategy

With the rapid development of economy, human survival environment has been severely disrupted. To protect environment and reduce pollution, has become the consensus of all countries in the world. Because of high pollution and high carbon emissions, the traditional high carbon development pattern can not adapt to the development of the modern enterprise needs. At present, all countries in the world are actively developing low carbon economy. The foundation for the development of the enterprise as a social unit, According to the external environment and internal development superiority resources, should pay more attention to developing low-carbon economy. Enterprises should gradually establish the development strategy of low carbon management.Strategic performance evaluation system is an effective tool of the guarantee enterprise strategic target to implement. Business to establish low-carbon development strategy,.performance evaluation system of the evaluation content and evaluation methods should also change accordingly. From the four dimensions, the balanced score card will enterprise strategy implementation for operational metrics and the target of a performance management system. The balanced scorecard is to strengthen the effective strategy of the execution of the enterprise strategy management tool. This article tries from the implementation of the performance evaluation of enterprise management strategy of low carbon process and analysis of demand. Put forward the necessity of performance evaluation of low carbon strategy. Imagine the balanced scorecard performance evaluation of the introduction of low carbon strategy. On the basis of the existing evaluation system of the balanced scorecard, to include the low carbon environmental protection indexes in the financial dimension of the balanced scorecard. Based on the existing experience and evaluation index system, According to expert opinions for evaluation index selection, we use the analytic hierarchy process (ahp) to determine the dimensions and weight of the specific indicators. We Construct low carbon comprehensive management strategy under the balanced scorecard performance evaluation system with the special design of comprehensive evaluation method.