摘 要
可持續(xù)發(fā)展一直是多年來(lái)一個(gè)備受關(guān)注的話題。企業(yè)作為社會(huì)的重要組成部分，其可持續(xù)發(fā)展是構(gòu)建和諧社會(huì)的重要因素?？?jī)效評(píng)價(jià)是企業(yè)生產(chǎn)經(jīng)營(yíng)行為的指揮棒和監(jiān)督器。然而，由于長(zhǎng)期以來(lái)對(duì)于企業(yè)可持續(xù)發(fā)展理論理解的片面性，以至于缺乏一套基于企業(yè)可持續(xù)發(fā)展的績(jī)效評(píng)價(jià)體系，使得可持續(xù)發(fā)展觀在企業(yè)層面的實(shí)施機(jī)制尚不健全。此外，以往的經(jīng)濟(jì)績(jī)效評(píng)價(jià)指標(biāo)仍然沿用舊會(huì)計(jì)準(zhǔn)則的理念，已不適應(yīng)新會(huì)計(jì)準(zhǔn)則的要求。因此，建立一套科學(xué)的績(jī)效評(píng)價(jià)體系將能更好地評(píng)價(jià)企業(yè)，并為決策提供依據(jù)。
從可持續(xù)發(fā)展的內(nèi)涵來(lái)看，企業(yè)可持續(xù)發(fā)展是區(qū)別于生態(tài)可持續(xù)發(fā)展的內(nèi)涵更為廣泛的理論，其歸根到底是要實(shí)現(xiàn)資源的優(yōu)化配置。而對(duì)企業(yè)來(lái)說(shuō)，其發(fā)展主要受制于外部生態(tài)資源及內(nèi)部人力資源。本文以此為切入點(diǎn)，在和諧財(cái)務(wù)理論的基礎(chǔ)上結(jié)合新會(huì)計(jì)準(zhǔn)則的要求，從經(jīng)濟(jì)績(jī)效、資源績(jī)效和社會(huì)績(jī)效三方面來(lái)構(gòu)建基于企業(yè)可持續(xù)發(fā)展的和諧績(jī)效評(píng)價(jià)體系，并運(yùn)用層次分析法構(gòu)建了評(píng)價(jià)模型，據(jù)此對(duì)該體系的可行性進(jìn)行了實(shí)證分析。
與以往的績(jī)效評(píng)價(jià)體系相比，本文將人力資源因素納入其中，不再片面地從環(huán)境保護(hù)的角度強(qiáng)調(diào)可持續(xù)發(fā)展；同時(shí)，在新會(huì)計(jì)準(zhǔn)則的框架下構(gòu)建了經(jīng)濟(jì)績(jī)效方面的評(píng)價(jià)指標(biāo)，適應(yīng)了現(xiàn)實(shí)的需要。對(duì)于評(píng)價(jià)模型的應(yīng)用，相對(duì)來(lái)說(shuō)也更全面了，不再局限在財(cái)務(wù)領(lǐng)域。這些都為全面地評(píng)價(jià)企業(yè)績(jī)效并做出科學(xué)的決策提供了依據(jù)。

關(guān)鍵詞 可持續(xù)發(fā)展；和諧績(jī)效；經(jīng)濟(jì)績(jī)效；資源績(jī)效；社會(huì)績(jī)效

Abstract
The topic of sustainable development has been especially concerned by academia for years. As an important part of society, enterprises’ sustainable development is an important factor in building a harmonious society. Performance eva luation is the baton and supervisor of enterprises’ production and operation. However, there is short of a performance eva luation system which is based on enterprises’ sustainable development because of one-sided understanding of enterprises’ sustainable development for a long time, so that the implementation mechanism of sustainable development at the level of enterprises is not sound. In addition, the existing indicators of economic performance eva luation still use the old accounting standards, so that they no longer adjust to the requirements of the new accounting standards. Therefore, the establishment of a scientific performance eva luation system will eva luate the enterprises better and provide a basis for decision-making.
Meaning from the content of sustainable development, enterprises’ sustainable development is a more extensive theory which is different from the ecological sustainable development, and its nature is to optimize resources’ allocation. And the development of enterprises is main limited by external ecological resources and internal human resources. This paper starts from here to establish a harmonious performance eva luation system based on enterprises’ sustainable development from the view of economic performance, resources performance and social performance, which is based on the harmony financial theory and the requirements of new accounting standards. We still establish the eva luation model by AHP and do the empirical analysis for the feasibility of this system.
Compared to the existing performance eva luation system, this paper absorbs the factor of human resources and no longer one-sided emphasis the sustainable development from the perspective of environmental protection. In the same time, we create the economic performance eva luation indicators in the framework of new accounting standards to adapt the real needs. The application of the eva luation model is more comprehensive, and it is no longer confined to the financial field. These provide a basis for comprehensively eva luating enterprises’ performance and scientific making decisions.

Keywords sustainable development; harmonious performance; economic performance; resources performance; social performance

目 錄
摘 要 I
Abstract II
第1章 緒論 1
1.1 研究背景和意義 1
1.1.1 研究背景 1
1.1.2 研究意義 2
1.2 國(guó)內(nèi)外研究現(xiàn)狀 3
1.2.1 國(guó)外研究現(xiàn)狀 3
1.2.2 國(guó)內(nèi)研究現(xiàn)狀 6
1.2.3 評(píng)述 10
1.3 研究思路、內(nèi)容、方法及創(chuàng)新點(diǎn) 12
1.3.1 研究思路 12
1.3.2 研究?jī)?nèi)容 12
1.3.3 研究方法 13
1.3.4 創(chuàng)新點(diǎn) 13
1.4 本章小結(jié) 14
第2章 相關(guān)的理論基礎(chǔ) 15
2.1 可持續(xù)發(fā)展理論 15
2.1.1 可持續(xù)發(fā)展理論的形成過(guò)程 15
2.1.2 可持續(xù)發(fā)展的內(nèi)涵 16
2.1.3 本文關(guān)于企業(yè)可持續(xù)發(fā)展的觀點(diǎn) 18
2.2 和諧財(cái)務(wù)理論 19
2.2.1 和諧財(cái)務(wù)理論的形成與發(fā)展 19
2.2.2 和諧財(cái)務(wù)的理論基礎(chǔ) 19
2.2.3 本文關(guān)于和諧財(cái)務(wù)的基本理念 21
2.3 企業(yè)“三重盈余”績(jī)效評(píng)價(jià)理論 24
2.3.1 “三重盈余”績(jī)效評(píng)價(jià)理論的提出 24
2.3.2 三重盈余之間的關(guān)系 24
2.3.3 本文關(guān)于企業(yè)績(jī)效評(píng)價(jià)的三個(gè)維度 26
2.4 本章小結(jié) 27
第3章 新會(huì)計(jì)準(zhǔn)則對(duì)企業(yè)財(cái)務(wù)分析的影響 28
3.1 新會(huì)計(jì)準(zhǔn)則較之舊會(huì)計(jì)準(zhǔn)則的重大突破 28
3.1.1 明確了我國(guó)財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo) 28
3.1.2 對(duì)會(huì)計(jì)信息質(zhì)量提出了更嚴(yán)格和科學(xué)的要求 28
3.1.3 對(duì)會(huì)計(jì)要素的確認(rèn)更具原則性，計(jì)量方法的選擇更具靈活性 29
3.1.4 基本解決了我國(guó)會(huì)計(jì)準(zhǔn)則在制定中的“導(dǎo)向”選擇問(wèn)題 29
3.2 從三個(gè)層面透視新會(huì)計(jì)準(zhǔn)則對(duì)企業(yè)財(cái)務(wù)分析的影響 30
3.2.1 理念層面 30
3.2.2 報(bào)表項(xiàng)目層面 32
3.2.3 財(cái)務(wù)指標(biāo)層面 34
3.3 新會(huì)計(jì)準(zhǔn)則下對(duì)企業(yè)財(cái)務(wù)分析的再思考 3..