摘要
随着循环经济发展模式的导入,企业的战略经营目标应定位于:以"3R"为原则,以生态化创新为内核,以竞争优势和核心竞争力的形成与保持为关键要素,谋求持续的企业价值最大化。适应于这一战略经营目标的企业管理应树立新的价值观、利益观和治理观;应在综合考虑影响企业循环战略经营业绩因素的基础上,突出强调生态化创新活动的管理,全局利益的把握。在建立与循环战略经营目标与管理特征相适应的评价指标体系进行循环战略经营业绩评价时,应围绕企业生态化创新展开,以财务业绩为根本充分体现资源利用率、治理效率和企业财务业绩的评价,注重评价体系的综合运用。
With the introduction of the circular economy developing model,the strategic business aim of enterprises should be relocated as follows:They should seek maximized value of enterprises continuously by taking '3R' as the principle,the ecological innovation as the center,the formation and maintenance of competitive advantage and core competence as the essential factors.To adapt these,the enterprises managers should set up new view of values,interests and governance,stress on the management of ecological innovation prominently and take the whole interests into account while consideration of main factors that will influence circular strategic business performance.When establishing the evaluation system,which coordinates with circular strategic business aim and managerial characteristics,to measure the circular business performance,the enterprise should launch it around the ecological innovation,put the financial performance as the basis,and fully manifest the utilization ratio of resources and the governance efficiency.Moreover,the enterprises should especially pay attention to the comprehensive application of evaluation system.
出处
《会计研究》
CSSCI
北大核心
2007年第10期62-66,共5页
Accounting Research
