CM造纸公司环境绩效评价体系构建研究--基于平衡计分卡与三重绩效  

Research on the Construction of Environmental Performance Evaluation System of CM Paper Company-Based on Balanced Scorecard and Triple Performance

作　　者：熊倩 Xiong Qian(Hunan University of Technology,Zhuzhou Hunan 412007,China)

机构地区：[1]湖南工业大学,湖南株洲412007

出　　处：《现代工业经济和信息化》2023年第12期320-324,共5页Modern Industrial Economy and Informationization

摘　　要：近年来温室气体排放总量不断增加,造纸行业作为典型的重污染行业,推动造纸企业稳步实现碳达峰、碳中和,这不仅是我国“双碳”目标的总体要求,而且也是我国经济社会高质量发展的需要。选择平衡计分卡与三重绩效构建了适合CM造纸公司的绩效评价体系,分析归纳出CM造纸公司当前绩效评价存在的主要问题与改善措施。为造纸企业环境绩效评价提供了参考和依据。In recent years,the total amount of greenhouse gas emissions has been increasing,and the paper industry,as a typical heavily polluting industry,promotes paper enterprises to steadily achieve carbon peak and carbon neutrality,which is not only the overall requirement of China's"double carbon"goal,but also the need for China's economic and social development of high quality.We select the balanced scorecard and triple performance to construct a performance evaluation system suitable for CM Paper Company,and analyze and summarize the main problems and improvement measures of the current performance evaluation of CM Paper Company.It provides a reference and basis for the environmental performance evaluation of paper companies.

关 键 词：低碳经济 环境绩效评价体系 平衡计分卡 三重绩效 节能减排 

分 类 号：F272[经济管理—企业管理]