文档介绍：江苏科技大学
硕士学位论文
基于企业可持续发展的和谐绩效评价体系研究
姓名:顾雯雯
申请学位级别:硕士
专业:会计学
指导教师:吴君民
2011-06-13
摘  要 
摘要
可持续发展一直是多年来一个备受关注的话题。企业作为社会的重要组成部分,
其可持续发展是构建和谐社会的重要因素。绩效评价是企业生产经营行为的指挥棒和
监督器。然而,由于长期以来对于企业可持续发展理论理解的片面性,以至于缺乏一
套基于企业可持续发展的绩效评价体系,使得可持续发展观在企业层面的实施机制尚
不健全。此外,以往的经济绩效评价指标仍然沿用旧会计准则的理念,已不适应新会
计准则的要求。因此,建立一套科学的绩效评价体系将能更好地评价企业,并为决策
提供依据。
从可持续发展的内涵来看,企业可持续发展是区别于生态可持续发展的内涵更为
广泛的理论,其归根到底是要实现资源的优化配置。而对企业来说,其发展主要受制
于外部生态资源及内部人力资源。本文以此为切入点,在和谐财务理论的基础上结合
新会计准则的要求,从经济绩效、资源绩效和社会绩效三方面来构建基于企业可持续
发展的和谐绩效评价体系,并运用层次分析法构建了评价模型,据此对该体系的可行
性进行了实证分析。
与以往的绩效评价体系相比,本文将人力资源因素纳入其中,不再片面地从环境
保护的角度强调可持续发展;同时,在新会计准则的框架下构建了经济绩效方面的评
价指标,适应了现实的需要。对于评价模型的应用,相对来说也更全面了,不再局限
在财务领域。这些都为全面地评价企业绩效并做出科学的决策提供了依据。

关键词可持续发展;和谐绩效;经济绩效;资源绩效;社会绩效
I
Abstract
Abstract
The topic of sustainable development has been especially concerned by academia for
years. As an important part of society, enterprises’ sustainable development is an important
factor in building a harmonious society. Performance evaluation is the baton and supervisor
of enterprises’ production and operation. However, there is short of a performance
evaluation system which is based on enterprises’ sustainable development because of
one-sided understanding of enterprises’ sustainable development for a long time, so that the
implementation mechanism of sustainable development at the level of enterprises is not
sound. In addition, the existing indicators of economic performance evaluation still use the
old accounting standards, so that they no longer adjust to the requirements of the new
accounting standards. Therefore, the establishment of a scientific performance evaluation
system will evaluate the enterprises better and provide a basis for decision-making.
Meaning from the content of sustainable development, enterprises’ sustainable
development is a more extensive theory which is different from the ecological sustainable
development, and its nature is to optimize resources’ allocation. And the