资源描述：
《基于节能减排视角的企业战略绩效评价体系研究》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、南京理工大学硕士学位论文基于节能减排视角的企业战略绩效评价体系研究姓名：卢小玲申请学位级别：硕士专业：会计学导教师：徐光华20100601AbstractWiththestepofeconomicglobalizationgettingfasterandfaster,therapiddevelopmentofChinaeconomyensuredthattheGDPhasincreasedby10%inthefirstfouryearsofNationalEleventh'Five-YearPlan'.Butontheotherside,theeffectsofdevel
2、opmenthavebeenamajorthreattothehealthofourearth,suchasthedeteriorationofecologicalenvironment,theproblemofwatercontamination,andthedesertilizedsand.Furthermore,shortageofenergyreflectslotsofproblemsintheSustainableDevelopmentofChina.AccordingtodocumentoftheCopenhagen,wehavecovenantedthatt
3、hecarbonemissionsofunitGDPenergyreducedby40%-45%for2005upto2020.ThispromiseshowsthatChinadaretofacehisownresponsibility,whichisalsoanewchallengetothefuturefinancialdevelopment.Thispaperaimedatimprovingthetraditionalperformanceevaluationmethodsbysumming-uptheSocialDutyTheoryandthePerforman
4、ceEvaluationTheory.Theperformanceevaluationsystemcoversawidefieldaboutmanagementofenterprises,itisnecessarytoconsiderenoughparametersinordertojudgingtheeffect.SoweintruduceTaijiTheoryandestablishanevaluationsystemembeddedofenergyconservationandpollutionreductionrequirement,whichisafour-le
5、velperformanceevaluationsystem.Fromtoptobottom,thissystemhasgoallevel,rulelevel,secondaryrulelevelandplanlevel.Thegoallevelhastwoparts,oneisoperatingmanagement,andtheotherisfinancialmanagement,theycomposethewholerulelevel.AndtheylikethetwopartiesofTaiji,whosedevelopmentisbasedoneachother.
6、Thetwopartsbothconsistoffivesegments,thatisthesecondaryrulelevels.Theneachsecondaryrulelevelscontainseveralplanparameters.Allofthesefourlevelsformthecoreofthisresearch.Finally,amedium-sizedresearchinstitutionwhoisaskedtobeenergy-savingandemissionreducinghasbeenexampledtoexpatiatetheperfor
7、manceevaluationsystemestablishedinthispaper.Keywords：EnergyConservationandEmissionReduction,TaijiTheory,PerformanceEvaluation,SocialResponsibility评------------------^州i效------------------^Si绩------------------^^战---------™--------^-^^S州川明州J川iiiiiiiiiiiiii角；；州1;如如；i州
