政府主导抑或投资者主导——两种企业环境绩效评价模式的比较分析  

Government Leading or Stockholders Leading——The Comparison of Two Environmental Performance Management Methods

作　　者：郑立群[1] 刘扬[1] 

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《华北电力大学学报（社会科学版）》2013年第1期25-30,共6页Journal of North China Electric Power University(Social Sciences)

基　　金：天津市哲学社会科学研究规划资助项目(项目编号:TJGL07-058)

摘　　要：本文在平衡计分卡的四维框架下,建立了以投资者价值最大化为目标的企业环境绩效评价体系。在财务维度评价中,提出了环境战略价值的概念,并分析了将GEVA和环境战略价值相结合进行环境绩效评价的可行性;在学习与成长维度,提出运用卡普兰与诺顿的战略准备度思想来评估企业的无形资产对公司环境战略的支持程度,并讨论如何从人力资本准备度、绿色技术准备度、绿色资源准备度、利益相关者准备度四个维度对公司的环境战略准备度进行评估。The limitation of enterprise＇ environmental performance management based on the government is analyzed.It pointed out that an effective environmental performance management system should be based on the value analysis of investors and the environment strategy.According to the Balanced Scorecard（BSC） theory,an enterprises＇ environmental performance evaluation outline,which is based on value maximization of investors,is put forward.From the financial perspective,a new concept—the value of environmental strategy—is brought forward.In order to evaluate the enterprise＇ environmental performance,Green Economic Value-Added（GEVA） is combined with the value of environmental strategy.From the competence perspective,environmental strategic readiness which is set up by Kaplan and Norton,is used to assess the environmental support from the intangible assets.The environmental strategic readiness can be evaluated from four-dimensional： human resources,green technology,green resources,and stakeholders.

关 键 词：环境战略绩效评价 平衡计分卡 绿色经济增加值 环境战略价值 环境战略准备度 

分 类 号：F062.4[经济管理—政治经济学] F234.3