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机构地区:[1]中南林业科技大学商学院 [2]湖南城市学院经管系
出 处:《城市问题》2011年第6期67-70,共4页Urban Problems
基 金:国家社会科学基金项目(08BJY020);湖南省教育厅优秀青年项目(10B117);湖南省科技厅软科学项目(2010ZK3146);湖南省情与决策咨询研究2009-2010年度立项项目(0910BZZ27);中南林业科技大学国家社会科学基金预研项目(2009yy004)
摘 要:认为可持续发展是当今社会发展的主题,生态经济是现代乃至未来经济发展的方向;随着经济发展由工业时代向环境时代、由经济效率向生态效率的转变,将生态环境因素纳入企业管理决策中显得愈发迫切,在业绩评价中融入生态经济效率概念,对于企业可持续发展有着重要的现实意义。从业绩评价的角度对生态经济效率的相关概念、内涵、特点及作用进行了诠释和解读,指出生态经济效率融合了环境业绩与经济业绩,要求企业以较少的生态环境影响实现较大的经济效益,从而实现可持续发展的战略目标及创造长期的价值。This article points out that the sustainable development is the subject of the current social development.Ecological economy is the theme of modern and even the future economic development Along with the change of the social economy environment from the industrial age to environmental age,economic efficiency to ecological efficiency,it is increasingly urgent that environment is taken into account when enterprise managers make some decision.It is of important practical significance for the sustainable development of enterprises to put ecological economic efficiency concept into the performance evaluation.From the perspective of the performance evaluation,this article further analyzes the related concept,connotation,characteristics and functions of ecological economic efficiency,and concludes that the ecological economic efficiency fuses environmental performance and economic performance,and requests that the enterprise can get large economic benefit with fewer ecological environmental impact,hence realizing the strategic target of the sustainable development and creating long-term value.
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