摘要
传统研究视角下对企业环境绩效评价多是直线链条式的评价,而忽视了循环管理评价。本文基于PDCA视角,从"计划—执行—检查—改进"对企业环境绩效评价流程进行控制管理,运用层次分析法构建企业环境绩效评价指标体系,以期提高企业环境绩效管理水平,实现企业全面环境绩效管理。
From the perspective of traditional research,the evaluation of corporate environmental performance is mostly linear chain evaluation,while ignoring circular management evaluation.Based on the PDCA perspective,this paper makes control and management of enterprise environmental performance evaluation process from "plan-Execution-Inspection-improvement",and constructs the index system of enterprise environmental performance evaluation by analytic hierarchy process(AHP),in order to improve the management level of enterprise environment performance and realize the overall environmental performance management of enterprises.
出处
《财会通讯（中）》
北大核心
2018年第7期68-71,共4页
Communication of Finance and Accounting
基金
华东交通大学2016年度省级研究生创新专项资金项目"企业上市公司环境责任研究"(项目编号:YC2016-S272)阶段性研究成果
关键词
环境绩效
PDCA
层次分析法
Environmental performance
PDCA
Analytic hierarchy process
