基于修正的BSC的投资项目评价研究  

Project Investment Evaluation Based on the New BSC

作　　者：王文婷[1] 

机构地区：[1]安徽财经大学会计学院会计系,安徽蚌埠233041

出　　处：《怀化学院学报》2010年第11期108-111,共4页Journal of Huaihua University

摘　　要：项目投资是企业生存与发展的保证,企业在进行项目投资评价时,不仅要关注项目的财务指标,更应该关注到项目的环境绩效和社会效益.而传统的投资项目评价大多是评价项目的财务指标,而很少涉及到环境绩效,即使涉及,也由于指标的难以量化而无法着手.本文通过引入平衡计分卡的模型和思想,建立了既包含财务评价指标又包含非财务评价指标的综合评价模型,试图从这个方面来解决传统方面在非财务指标方面的弊端.Investment projects are guarantee of enterprises＇ survival and development.When making decisions on project investment,enterprises should not only concern about financial indicators,but also consider environmental and social performance of the project,but the traditional meals not pay attention on it.Even if they want to do this,they will found that some indicators can not be measured.This article try to solve this problem through the new BSC model.

关 键 词：项目投资评价 非财务评价指标 平衡计分卡 

分 类 号：F830.59[经济管理—金融学]