基于平衡计分卡的钢铁企业环境绩效评价研究——以B企业为例  

Research on Environmental Performance Evaluation of Iron and Steel Enterprises Based on Balanced Scorecard--Taking B Company as an Example

作　　者：向淦 杨婉楹 宋欣玉 霍燕 XIANG Gan;YANG Wanying;SONG Xinyu;HUO Yan(School of Management,Shaanxi University of Technology)

机构地区：[1]陕西理工大学管理学院

出　　处：《中国商论》2021年第14期146-148,共3页China Journal of Commerce

基　　金：2020年陕西理工大学研究生创新基金项目(SLGYCX2009)。

摘　　要：企业环境绩效评价作为企业环境绩效管理过程中必不可少的关键,能够为企业评定环境管理策略的制定与实施情况提供重要依据。同时,环境绩效评价能够纳入多维度评价指标,充分考虑企业经济效益与环境绩效,克服传统环境绩效评价的片面性。本文基于平衡计分卡模型,采用层次分析法构建多维度指标的环境绩效体系,在此基础上对钢铁企业B企业进行环境绩效评价的实证分析。As an indispensable key in the process of corporate environmental performance management,corporate environmental performance evaluation can provide an important basis for the formulation and implementation of corporate assessment environmental management strategies.At the same time,environmental performance evaluation can incorporate multi-dimensional evaluation indicators to fully cover the economic benefits and environmental performance of enterprises,and overcome the one-sidedness of traditional environmental performance evaluation.Based on the Balanced Score Card Model,this paper uses the analytic hierarchy process to construct a multi-dimensional indicator environmental performance system,and on this basis,conducts an empirical analysis of the environmental performance evaluation of the steel company B.

关 键 词：环境绩效评价 平衡计分卡 层次分析法 钢铁企业 

分 类 号：F273[经济管理—企业管理]