摘要
为了弥补基于单一底线的绩效评价体系的缺陷,对基于可持续发展的企业价值取向和目标进行了分析,指出基于可持续发展的企业是利益相关者缔结的多元资本共生体,应追求经济利益、生态利益、社会利益的和谐发展。在此基础上,将评价内容、实现环节和评价对象3个维度相结合,构建了绩效立方体模型。最后,设计了企业层面的绩效评价指标体系和绩效矩阵,并进行了初步应用。
In order to remedy the defect of performance system based on single bottom line,this paper firstly analyses the corporate value orientation and goal based on sustainable development.As a symbiosis body composed by stakeholders,corporation should pursue harmonious development of economy,ecology and society.The paper builds a performance cube from three dimensions： content,process and object.It finally develops indicator system of corporate performance and introduces its preliminary application to practice.
出处
《管理学报》
CSSCI
2010年第3期354-358,共5页
Chinese Journal of Management
基金
中国博士后科学基金资助项目(20070420978)
江苏省博士后科学基金资助项目(0702031C)
财政部会计领军(后备)人才公共课题资助项目(2008KJC10)
关键词
可持续发展
三重绩效
绩效立方体
指标体系
sustainable development
triple performance
performance cube
indicator system
