摘 要
可持續(xù)發(fā)展一直是多年來一個備受關注的話題。企業(yè)作為社會的重要組成部分，其可持續(xù)發(fā)展是構建和諧社會的重要因素?？冃гu價是企業(yè)生產(chǎn)經(jīng)營行為的指揮棒和監(jiān)督器。然而，由于長期以來對于企業(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)展的績效評價體系，使得可持續(xù)發(fā)展觀在企業(yè)層面的實施機制尚不健全。此外，以往的經(jīng)濟績效評價指標仍然沿用舊會計準則的理念，已不適應新會計準則的要求。因此，建立一套科學的績效評價體系將能更好地評價企業(yè)，并為決策提供依據(jù)。
從可持續(xù)發(fā)展的內涵來看，企業(yè)可持續(xù)發(fā)展是區(qū)別于生態(tài)可持續(xù)發(fā)展的內涵更為廣泛的理論，其歸根到底是要實現(xiàn)資源的優(yōu)化配置。而對企業(yè)來說，其發(fā)展主要受制于外部生態(tài)資源及內部人力資源。本文以此為切入點，在和諧財務理論的基礎上結合新會計準則的要求，從經(jīng)濟績效、資源績效和社會績效三方面來構建基于企業(yè)可持續(xù)發(fā)展的和諧績效評價體系，并運用層次分析法構建了評價模型，據(jù)此對該體系的可行性進行了實證分析。
與以往的績效評價體系相比，本文將人力資源因素納入其中，不再片面地從環(huán)境保護的角度強調可持續(xù)發(fā)展；同時，在新會計準則的框架下構建了經(jīng)濟績效方面的評價指標，適應了現(xiàn)實的需要。對于評價模型的應用，相對來說也更全面了，不再局限在財務領域。這些都為全面地評價企業(yè)績效并做出科學的決策提供了依據(jù)。

關鍵詞 可持續(xù)發(fā)展；和諧績效；經(jīng)濟績效；資源績效；社會績效

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 國內外研究現(xiàn)狀 3
1.2.1 國外研究現(xiàn)狀 3
1.2.2 國內研究現(xiàn)狀 6
1.2.3 評述 10
1.3 研究思路、內容、方法及創(chuàng)新點 12
1.3.1 研究思路 12
1.3.2 研究內容 12
1.3.3 研究方法 13
1.3.4 創(chuàng)新點 13
1.4 本章小結 14
第2章 相關的理論基礎 15
2.1 可持續(xù)發(fā)展理論 15
2.1.1 可持續(xù)發(fā)展理論的形成過程 15
2.1.2 可持續(xù)發(fā)展的內涵 16
2.1.3 本文關于企業(yè)可持續(xù)發(fā)展的觀點 18
2.2 和諧財務理論 19
2.2.1 和諧財務理論的形成與發(fā)展 19
2.2.2 和諧財務的理論基礎 19
2.2.3 本文關于和諧財務的基本理念 21
2.3 企業(yè)“三重盈余”績效評價理論 24
2.3.1 “三重盈余”績效評價理論的提出 24
2.3.2 三重盈余之間的關系 24
2.3.3 本文關于企業(yè)績效評價的三個維度 26
2.4 本章小結 27
第3章 新會計準則對企業(yè)財務分析的影響 28
3.1 新會計準則較之舊會計準則的重大突破 28
3.1.1 明確了我國財務會計報告的目標 28
3.1.2 對會計信息質量提出了更嚴格和科學的要求 28
3.1.3 對會計要素的確認更具原則性，計量方法的選擇更具靈活性 29
3.1.4 基本解決了我國會計準則在制定中的“導向”選擇問題 29
3.2 從三個層面透視新會計準則對企業(yè)財務分析的影響 30
3.2.1 理念層面 30
3.2.2 報表項目層面 32
3.2.3 財務指標層面 34
3.3 新會計準則下對企業(yè)財務分析的再思考 3..