可持续发展的企业绩效计量:生态效率到生态收益  

The Measurement of Enterprise Performance Based on Background of Sustainable Development:from Eco-efficiency to Eco-income

作　　者：陈若华[1] 刘桔林[2] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205 [2]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2014年第6期41-46,共6页Journal of Hunan University of Finance and Economics

基　　金：国家自然科学基金项目"主体功能区生态预算报告构建方法及其实证研究"(项目编号:71273084;71073051);湖南省社科基金项目"企业生态收益的会计计量与管理控制研究"(项目编号:11YBB089)

摘　　要：生态效率与生态收益,客观上存在距离。由于生态效率指标固有的局限性,企业生态效率的提高不一定意味着生态绩效的好转。企业生态收益既来源于企业的生产过程,又形成于企业产品和服务的消费使用环节,因而生态收益作为企业绩效计量指标,兼具过程理性和结果理性、集体理性和个体理性相结合的特点,在规范企业生态行为的动机上,生态收益能发挥更好的作用。因此,作为可持续发展的企业绩效计量指标,生态收益指标更具可行性。The distance objectively exists between eco - efficiency and eco - income. Because of the intrinsic shortage of eco - efficiency, the progress in enterprises＇ eco - efficiency doesn ＇ t mean the better of eco - environment. As a performance indicator for enterprise, eco - income comes not only from the enterprise production process, but also from the services and consumption which the product supplies, so it＇ s both procedural and result rationality, and acts as the combination of collective rationality and individual rationality. As a performance indicator for enterprise, eco - income can act more than other performance indicators such as eco - efficiency on the regulation of the enterprise＇ s behavior. So the eco - income is the better choice as enterprise＇ s performance indicator under the background of sustainable.

关 键 词：生态效率 生态收益 生态绩效 外部性 

分 类 号：F205[经济管理—国民经济] F272.5