基于可持续发展的跨企业供应链绩效理念与导向  

Research on the Performance's Constructs and Orientation of Supply Chain over Enterprises based on Sustainable Development

作　　者：黄浩岚[1] 

机构地区：[1]江苏经贸职业技术学院会计学院

出　　处：《财会通讯（中）》2017年第3期63-66,共4页Communication of Finance and Accounting

基　　金：江苏省教育厅高校哲学社会科学研究项目"多重效因驱动下江苏跨企业供应链整体绩效评价体系研究"(项目编号:2015SJB286);江苏省高校"青蓝工程"项目(黄浩岚)资助

摘　　要：面对我国资源和环境约束的趋势性变化,可持续发展的理念得到了高度认同和迫切的实践诉求。本文结合跨企业供应链自身发展的现实问题,供应链及其节点企业必须抱持可持续发展的核心观念和绩效方向,在对供应链可持续发展内涵的新认识的基础上,提出供应链可持续发展的四要素观点,明确供应链可持续绩效评价的概念、核心定位及其关联性。In the face of the tendency of the change of China's resources and environmental constraints, the idea of sustainable development has been given a high degree of recognition and urgent practical demands. Combined with the question of reality of the development of supply chain over enterprises, supply chain and its node enterprises must embrace the core idea and performance direction of sustainable development. On the basis of the new understanding of the connotation of sustainable development of supply chain, the standpoint of four factors of sustainable development of supply chain are put forward, the concept, core orientation and its relevance of the sustainable performance evaluation of supply chain are defined.

关 键 词：可持续发展 跨企业供应链绩效 要素重构 价值目标 

分 类 号：F274[经济管理—企业管理]