生态型企业生态经营绩效评价体系构建与应用——基于生态效益外部性及嵌入式列报视角  

The Construction and Application of Ecological Management Performance Evaluation System for Eco-oriented Enterprises——A Perspective of Ecological Benefit Externalities and Embedded Presentation

作　　者：张长江[1] 许敏[1] 张文静[2] 

机构地区：[1]南京工业大学经济管理学院,江苏南京211800 [2]南京大学商学院,江苏南京210093

出　　处：《贵州财经学院学报》2010年第3期64-69,共6页Journal of Guizhou College of Finance and Economics

基　　金：江苏省科技厅软科学项目"江苏上市公司R&D绩效评价研究"(项目编号:BR2008051)

摘　　要：传统的企业环境业绩评价主要集中于环境损害降低及其效率的评价,将能释放生态效益的生态型企业生态经营绩效评价纳入环境绩效评价范畴。生态型企业所经营的生态资本是一种处在潜伏状态的经济资本,生态补偿制度的完善和生态服务市场形成将力推其加速向经济资本有效转化。生态经营绩效评价应重点评价生态资本的形成效率、生态资本向经济资本的转化效率以及经济资本向生态资本的投资效率。Corporate environmental performance evaluation is traditionally focused on environmental damage control and its efficiency. This paper brings in ecological management performance appraisal for eco-oriented enterprises, which generate ecological benefits. The ecological capital operated by eco-enterprises is a kind of latent economic capital, and can be speedily and effectively transformed into actual economic capital by establishing ecological compensation system and forming eco-services market. Ecological management performance appraisal for these companies should focus on assessing efficiency in the formation of ecological capital, the transformation of ecological capital into economic capital, and the investment of economic capital in ecological capital.

关 键 词：生态型企业 生态经营绩效评价 生态效益外部性 嵌入式列报 生态收益 

分 类 号：F272.92[经济管理—企业管理]