基于平衡计分卡的企业环境业绩评价研究  

Study of Enterprises' Environmental Performance Evaluation Based on Balanced Scorecard

作　　者：李智彩[1] 范英杰[2] 

机构地区：[1]青岛大学 [2]青岛大学会计系

出　　处：《财务与金融》2014年第5期59-63,共5页Accounting and Finance

基　　金：国家自然基金项目(71273149);山东省软科学(2013RKB01476);青岛社科规划项目(QDSKL130124)的阶段性研究成果

摘　　要：随着资源的日益枯竭和环境污染的日益加剧,环境责任成为社会公众对企业的环保诉求。环境业绩评价作为企业环境责任履行的导向标已成为研究热点。文章以宝钢集团为例,通过构建平衡计分卡环境业绩评价体系,采用层次分析法对各层指标设计权重,对其2011-2013年的环境业绩进行评价。With increasing resources＇ depletion and environmental pollution, environmental responsibility became public aspi-rations for corporate environmental protection. Environmental performance evaluation as a corporate environmental responsibility to fulfill the guiding standard has become a hot topic. This paper uses Baogang Steel Group as an example, through building environmental performance evaluation system BSC, using AHP weights for each layer index design to evaluate their environ-mental performance for 2011-2013.

关 键 词：平衡计分卡 环境业绩评价 宝钢集团 

分 类 号：F275[经济管理—企业管理]