摘要
当前重污染企业在生产经营过程中所引发的环境污染问题成为制约我国经济社会健康发展的重要因素之一。针对该问题构建重污染企业绩效评价体系,用以识别企业存在的问题,为改进措施的制定提供参考借鉴。该绩效评价体系包括绩效评价指标体系、指标赋权模型和绩效评价模型3个部分。首先,基于可持续理论,从经济、社会和环境视角建立重污染企业绩效评价指标体系;然后,基于COWA算子构建重污染企业绩效指标赋权模型;最后,基于云模型构建重污染企业绩效评价模型。此外,通过案例分析验证该绩效评价体系的可行性。
The environmental pollution caused by heavy pollution enterprises in the process of production and operation has become one of the important factors restricting the healthy development of our country’s economy and society. Aiming at this problem, this paper constructs the performance evaluation system of heavily polluted enterprises to identify the problems existing in enterprises and to provide reference for the formulation of improvement measures. The performance evaluation system consists of three parts: performance evaluation index system, index empowerment model and performance evaluation model. Firstly, based on the theory of sustainability, the performance evaluation index system of heavily polluted enterprises is established from the perspective of economy, society and environment, and then, the weight model of performance indicators of heavily polluted enterprises is constructed based on COWA operator, finally, the performance evaluation model of heavily polluted enterprises is constructed based on cloud model. In addition, this paper verifies the feasibility of the performance evaluation system through a case study.
作者
刘振华
张长江
Liu Zhenhua;Zhang Changjiang(Department of Economics and Trade,Changzhou Technical Institute of Tourism and Commerce, Changzhou 213000,China;School of Economics and Management,Nanjing Tech University,Nanjing 211800,China)
出处
《科技管理研究》
CSSCI
北大核心
2019年第1期235-241,共7页
Science and Technology Management Research
基金
国家自然科学基金项目"重污染行业企业环境绩效与财务绩效互动机理与政策研究"(71273129)
关键词
重污染企业
绩效
评价
可持续
heavy polluting companies
performance
evaluation
sustainability
作者简介
刘振华(1970-),男,江苏泰兴人,副教授,主任,主要研究方向为企业绩效评价、内部审计与内部控制;张长江(1976-),男,湖北蕲春人,副教授,主任,主要研究方向为企业可持续会计、企业环境绩效治理与政策。
