摘要
高质量的环境会计准则、严格的社会审计监督以及科学的基于受托环境责任的全新的企业绩效评价体系的建立可以有效地帮助企业解除受托环境责任。因此,本文从受托环境责任视角建立完整的企业绩效评价体系,以期对企业进行全面评价,起到督促企业与实现可持续发展的作用。
The establishment of high quality environmental accounting standards,strict social audit supervision and a new scientific enterprise performance evaluation system based on fiduciary environmental responsibility can effectively help enterprises relieve fiduciary environmental responsibility. Therefore, from the perspective of fiduciary environmental responsibility,this article establishes a complete enterprise performance evaluation system with the aim of comprehensively evaluating enterprises, urging them and realizing their sustainable development.
出处
《山东农业工程学院学报》
2016年第5期54-58,共5页
The Journal of Shandong Agriculture and Engineering University
关键词
受托环境责任
企业绩效
评价
fiduciary environmental responsibility
enterprise performance
evaluation.
