摘要
从生态文明的视角出发,对资源型企业的经营绩效评价体系进行了梳理,在明确了评价目标、主客体的基础上,综合可持续发展理论、资源基础理论、利益相关者理论,从体现经营结果的经济效益维度、体现管理过程的经营效率维度和体现外部影响的社会责任维度构建了三位一体的经营绩效评价系统。
Give full play to Supervision and guidance of enterprises performance evaluation is of great significance to resource-based enterprises＇ smooth transition. Firstly, management performance evaluation system for resource-based enterprises is combed from the perspective of ecological civilization in this article. Then, based on the discussion of the evaluation＇s objective and subjective, following the sustainable development theory and stakeholder theory, a multi-dimensional management performance evaluation model system for the resource-based enterprises is established from dimensions of economic benefit, management efficiency and social responsibilities. Comprehensive and effective performance evaluation system can urge enterprises to determine their true all-round operating conditions and will guide them to achieve ecological, social coordi-nation and sustainable development.
出处
《中国煤炭》
北大核心
2014年第6期26-30,共5页
China Coal
基金
国家自然科学基金项目(71371111)
教育部人文社会科学研究项目(11YJC630209)
青岛经济技术开发区科技发展计划项目(2012-2-45)
山东科技大学人才引进科研启动基金项目(2013RCJJ023)的阶段性成果
关键词
经营绩效
评价体系
资源型企业
management performance, multi-dimensional evaluation system, resource-based enterprises
