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1、河北工程大学硕士学位论文基于可持续发展的企业绩效评价研究姓名：孙景霄申请学位级别：硕士专业：企业管理指导教师：杨金廷2011-04摘 要 I 摘 要 企业绩效评价长期以来都是一个不断被赋予时代活力的研究课题。自从进入21 世纪以来，生态环境保护、能源短缺、产品安全以及企业社会责任等问题已经越来越多的受到社会各界的广泛关注。近几年，我国也提出了构建和谐社会、贯彻落实科学发展观的口号，要求以人为本，坚持经济、社会和生态环境的全面、协调可持续发展。在这种新的国际国内环境下，企业以前追求的发展方式只是片面的追求经济效益却不重视社会责任和生态环境的保护己经难以适应新的环境，企业迫切需要一种新的发展方式即
2、可持续发展的方式来适应日新月异的环境变化。 从国内外企业绩效评价的发展情况来看，绩效评价己经从传统的只注重股东的利益开始逐步考虑其他更多利益相关者的利益，呈现出了财务指标与非财务指标相结合，经济、社会和生态环境三方面绩效相结合的总体发展趋势。当前的绩效评价体系虽然己经开始引入非财务指标，但是从总体上来看还是比较侧重于财务指标，可以看出多数企业绩效评价方法还是以利润最大化以及股东利益最大化为目的，而对企业的社会绩效和生态绩效评价的很少。本文则从企业绩效评价研究现状出发选择可持续发展作为企业绩效评价的新的研究视角。本文的研究目的就是要从可持续发展战的角度建立新的企业绩效评价体系，为企业的绩效评价提
3、供新的现实指导及理论依据。本文主要包含以下内容： 第一,介绍了基于可持续发展的企业绩效评价的选题背景，并对国内外关于企业绩效评价的相关的文献进行了综述，最后提出目前的评价体系中存在的问题。 第二,详细阐述构建基于可持续发展的企业绩效评价体系的相关理论，包括企业绩效评价的相关理论和可持续发展的相关理论。 第三,介绍了基于可持续发展企业绩效评价的理论依据，评价体系的构成要素及评价框架的构建。介绍了构建指标体系的理论依据。论述了构建原则以及企业可持续发展绩效评价指标的选取。 第四, 构建基于可持续发展的企业绩效评价指标体系，并介绍了本文采用的评价方法。 第五,以中国石油天然气股份有限公司为例，运用本
4、文构建的评价体系对其进行绩效评价并分析评价结果。 关键词：可持续发展；绩效评价；指标体系；评价模型 Abstract II Abstract Enterprise Performance Assessment (EPA) is a research topic has always been being discussed. Since entering the 21st century, the eco-environmental protection, the inadequacy of energy resources, products safety and social respon
5、sibility of enterprises have attracted increasingly attention from all walks of life. In recent years, the slogans propose to built a harmonious society and implement the Scientific Develop View has been putting forward by the state, which on the requirements of people orientation, the comprehensive
6、 and coordinative Sustainable Development in economy, society and eco-environment. Under such a circumstance, enterprises desperately need a new way of development which is sustainable development to accommodate them to the ever changing society, but not any the way of economic benefits orientation
7、without any social responsibility and eco-environmental protection. Based on the development of foreign and domestic Enterprise Performance Assessment, current EPA presented a general development trend of the combination of financial index and non financial index, the combination of performance asse
8、ssment in economy, social and eco-environment, and it became thinking more the interests of stakeholder but not only focus on the shareholders interests. Generally, current performance assessment still emphasis the financial index even its already introduced non financial index system. So, it can be
9、 seen that the main purpose of most enterprise performance assessment are still maximizing the profits and the shareholders value, but not so much social and eco-environmental performance assessment. Based on the current situation of EPA, this study took sustainable development as a new perspective
10、of EPA, and the main purpose is to built a new EPA system from the angle of sustainable development, and then to provide the guide and theoretical foundation. This article contains the following: First, this study introduces the performance evaluation of enterprise research background based on susta
11、inable development, and reviews the performance evaluation on the relevant literature about domestic and foreign enterprise, and proposes the current problems of the evaluation system at last. Second, this study elaborates the theory of performance evaluation system based on sustainable development,
12、 includes the theory of enterprise performance evaluation and sustainable development. Third, this study introduces the theoretical basis of performance evaluation system Abstract III based on the sustainable development, elements of evaluation system and construction of evaluation framework. It des
13、cribes the theoretical basis of construction index system. It discusses the principle of construction and the selection of corporate performance evaluation, including selection of performance evaluation about the level of financial, the level of the human capital, the level of the innovation level,
14、the level of the ecological environment, and the level of social responsibility. Fourth, this study builds an index system of performance evaluation system based on sustainable development, and introduces the evaluation method used in this paper. Fifth, take China National Petroleum Corporation as a
15、n example, this study evaluates its performance and analysis of its evaluation results by the evaluation system of this paper. Keywords: sustainable development; performance measurement; indicator system; measurement model 独创性声明 本人郑重声明： 所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体
16、已经发表或撰写过的研究成果，也不包含为获得河北工程大学河北工程大学或其他教育机构的学位或证书而使用过的材料。对本文的研究做出重要贡献的个人和集体，均已在论文中作了明确的说明并表示了谢意。本人完全意识到本声明的法律结果由本人承担。 学位论文作者签名： 签字日期： 年 月 日 学位论文版权使用授权书 本学位论文作者完全了解 河北工程大学河北工程大学 有关保留、使用学位论文的规定。特授权 河北工程大学河北工程大学 可以将学位论文的全部或部分内容编入有关数据库进行检索，并采用影印、缩印或扫描等复制手段保存、汇编以供查阅和借阅。同意学校向国家有关部门或机构送交论文的复印件和电子文档。 （保密的学位论文在解密后适用本授权说明） 学位论文作者签名： 签字日期： 年 月 日 导师签名： 签字日期： 年 月 日 第 1 章 绪 论 1 第 1 章 绪 论 1.1 研究背
