文档介绍：摘要
企业可持续发展能力的评价及其实证研究
摘要
走可持续发展的道路,是当今世界的发展目标和必然选择,可持续发展也是世界
各国十分关注的重大课题之一。社会宏观经济的可持续发展是以总体微观经济的可持
续发展为前提的,企业作为社会经济生活的基本单位,是经济可持续发展的基础,也
是社会可持续发展的重要保证。
本文首先对企业可持续发展的相关概念进行辨析,明确企业可持续发展的内涵。
在对国内外企业可持续发展研究成果分析的基础上,设计了基于平衡计分卡的企业可
持续发展六大因素(财务、客户、内部流程、员工的学习与发展、生态环境、社会责
任),构建了本文的理论框架。本文对此理论框架的特点和内容进行了详细的阐述,分
析这六大因素之间的因果关系链,并说明如何促进企业形成良性循环,对企业如何实
现可持续发展提供理论和行动上的指导。
其次本文根据企业可持续发展的六大因素设置了企业可持续发展评价指标体系,
运用层次分析法确定权重和对指标进行无量纲化,建立评价模型,从而评价企业可持
续发展的状态。
最后本文对我国金东纸业有限公司进行实证研究,实证研究较好地反映了金东纸
业的可持续发展状态,这表明了本文评价指标体系的设置和评价模型具有一定的科学
性。根据评价结果对金东纸业实现可持续发展提出对策和建议。
关键词:企业可持续发展,平衡计分卡,层次分析法,指标体系,评价
I
ABSTRACT
Research on the evaluation of enterprise Sustainable
Development’ Ability and positive example
ABSTRACT
It is the developing target and inevitable choice for the world to realize sustainable
development. It is also one of the most important subjects for all of the countries. While
macro-economy sustainable development is on the precondition of collective
micro-economic sustainable development, enterprise, which is the essential unite of
economy, is the base of macro-economic sustainable development and the important
guarantee of society sustainable development.
At first this text differentiates and analyses the relevant concept of enterprise's sustainable
development and define the intension of enterprise's sustainable development. On the basis
of explaining about the domestic and international enterprise's sustainable development
research results, this text has designed six major factors(finance, client, internal process,
learning and growth of employees, ecological environment, social responsibility) of
enterprise's sustainable development based on Balanced Scorecard and structured the theory
frame of this text. This text has carried on detailed exposition to the characteristic and
content of this theory frame, analysis causality chains between this six major factors how to
promote enterprises