摘要
环境绩效评价与财务绩效评价不同,在评价主体、评价客体、评价方法和评价目的等方面均有突出特点。从全球报告倡议组织(GRI)等国际组织和日本、英国、加拿大等国家发布的相关规范看,企业环境绩效评价应遵循生命周期观、物质与能量守恒观、环境与财务双赢观、标准化与个性化相结合的基本原理。通过对各项环境绩效指标在我国国家环境保护总局近年发布的五个有关文件中出现的频数进行统计,可发现其存在末端治理为主、规制导向的总体特点,在各项原理的运用上都还存在一定局限。因此,我国既要建设重视环保的市场竞争环境,也要加强环境绩效评价的能力建设。
First, this paper explores the features of environmental performance evaluation （EPE） which are different form financial performance evaluation as for the evaluating groups, objects, methods and purposes. Second, life cycle approach and other evaluation principles in designing the environmental performance indicators （EPIs） are researched from several famous guidelines developed by international organizations, such as Global Reporting Initiative, and industrial countries. Finally, the paper analyzes the EPE-related regulations issued by Chinese government, ie. State Environmental Protection Bureau, and finds some limitations. Especially, they focus too muchon the ＇end-of-pipe＇ and compliance. The paper proposes some suggestions on how to promote the EPE in China. The market competition should emphasize on environmental protection and capacity building should be enhanced.
出处
《中国人口·资源与环境》
CSSCI
2008年第4期216-220,共5页
China Population,Resources and Environment
关键词
环境绩效评价
环境绩效指标
评价规范
生态效率
environmental performance evaluation
environmental performance indlcators
evaluation specifications
eeo-efficiency
作者简介
钟朝宏，副教授，博±生，研究方向为环境会计与报告。
