低碳經(jīng)濟(jì)下企業(yè)績效評價體系研究
——基于五維平衡計分卡

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摘要 自從2003 年英國《能源白皮書》首次提到“低碳經(jīng)濟(jì)”以來，低碳經(jīng)濟(jì)成為了全球經(jīng)濟(jì)發(fā)展的熱點(diǎn)。隨著低碳經(jīng)濟(jì)的發(fā)展，企業(yè)的內(nèi)外環(huán)境都發(fā)生了極大的變化，企業(yè)逐步形成了新的發(fā)展戰(zhàn)略、新的經(jīng)營目標(biāo)、新的管理理念。績效評價體系在成熟市場已成為管理和評價企業(yè)的主要方法，在國內(nèi)外已有很多理論研究。隨著市場經(jīng)濟(jì)的發(fā)展，企業(yè)績效評價體系為了更加適應(yīng)和滿足經(jīng)濟(jì)發(fā)展的需要，也在不斷的發(fā)展和完善。那么在低碳經(jīng)濟(jì)的影響下，作為評價企業(yè)經(jīng)營效益的績效評價方法必然也會發(fā)生相應(yīng)的變化和調(diào)整。 時至今日，以“低能耗”、“低排放”、“低污染”為基礎(chǔ)的低碳經(jīng)濟(jì)發(fā)展理念已經(jīng)逐漸滲透到各國的企業(yè)經(jīng)營中。因此，企業(yè)作為市場經(jīng)濟(jì)的主體，更應(yīng)該積極在經(jīng)營環(huán)節(jié)中灌輸這一思想?！暗吞冀?jīng)濟(jì)”對企業(yè)績效評價有著極大的影響，原本的績效體系逐漸暴露了一些不足。為了解決這一問題，本文在績效體系的基礎(chǔ)上，重視了企業(yè)低碳環(huán)?？冃?，提出了五維平衡計分卡，以適應(yīng)低碳經(jīng)濟(jì)發(fā)展要求的評價體系。
關(guān)鍵詞：低碳經(jīng)濟(jì) 績效評價 五維平衡計分卡


Study on Enterprise Performance eva luation
Systerm in Low-carbon Economy
——Based on the five-dimension BSC
Abstract Low carbon economy become the focus of global economic development. With the development of low-carbon economy, great changes have taken place in enterprise's internal and external environment. The enterprise gradually formed a new development strategy, new business goals, a new management concept. Performance eva luation system in mature markets have become the main way of management and eva luation of enterprise. It has a lot of theoretical research at home and abroad. With the development of market economy, enterprise performance eva luation system in order to more adapt to and meet the needs of economic development, is also in constant development and improvement. So under the influence of low-carbon economy, as the performance eva luation methods of eva luation of enterprise management benefit inevitably will happen corresponding change and adjustment.The enterprise as the main body of market economy, more should instill the positive in business processes. "Low carbon economy" has a great impact on enterprise performance eva luation, originally some performance of the system gradually exposed the shortcomings. In order to solve this problem, in this paper, on the basis of the performance of the system, attach importance to the enterprise low carbon environmental protection performance, put forward the five dimension of the balanced scorecard, to adapt to the requirements of low carbon economy development eva luation system.

Key words Low-carbon Economy Performance eva luation Five-dimensions Balanced Scorecard


目 錄
引言 1
第一章 平衡計分卡相關(guān)理論基礎(chǔ) 1
1.1平衡計分卡相關(guān)理論 2
1.1.1平衡計分卡的概念 2
1.1.2平衡計分卡的特點(diǎn) 2
1.2平衡計分卡在績效評價中的管理過程 3
第二章 低碳經(jīng)濟(jì)對企業(yè)績效評價的影響 4
2.1低碳經(jīng)濟(jì)相關(guān)理論 4
2.1.1低碳經(jīng)濟(jì)概念 4
2.1.2低碳經(jīng)濟(jì)的發(fā)展背景 4
2.2低碳經(jīng)濟(jì)對企業(yè)的影響 5
2.2.1變化的經(jīng)營環(huán)境 5
2.2.2企業(yè)戰(zhàn)略目標(biāo)的調(diào)整 6
2.3低碳經(jīng)濟(jì)對企業(yè)績效評價的影響 6
2.3.1低碳經(jīng)濟(jì)下企業(yè)績效評價體系新特點(diǎn) 6
2.3.2 低碳經(jīng)濟(jì)下環(huán)保指標(biāo)的選擇 7
第三章 五維平衡計分卡的形成 7
3.1五維平衡計分卡的設(shè)計原則 7
3.2五維平衡計分卡主要內(nèi)容 8
3.2.1財務(wù)維度 8
3.2.2客戶維度 8
3.2.3環(huán)保低碳維度 9
3.2.4內(nèi)部業(yè)務(wù)流程維度 9
3.2.5學(xué)習(xí)與成長維度 9
第四章 五維平衡計分卡的應(yīng)用——以 Z 公司為例 9
4.1 Z公司基本情況介紹 10
4.2五維平衡計分卡的實施過程 10
4.2.1根據(jù)企業(yè)愿景，制定戰(zhàn)略。 10
4.2.2企業(yè)戰(zhàn)略地圖 10
4.2.3確定關(guān)鍵維度與關(guān)鍵業(yè)績指標(biāo) 10
4.2.5確定權(quán)重與綜合指標(biāo)分值 11
4.2.6計算綜合值 15
4.2.7對綜合值進(jìn)行績效評價 15
4.3 五維平衡計分卡在應(yīng)用中所要考慮的問題 15
4.3.1 建立健全低碳政策法規(guī) 15
4.3.2 建立完整的會計信息系統(tǒng) 15
4.3.3 企業(yè)要建立以低碳經(jīng)濟(jì)為核心的價值觀 16
結(jié)束語 17
參考文獻(xiàn): 18
致謝 19