Research On Evaluation Of Enterprise Performance Based On Sustainable Development

Enterprise Performance Assessment (EPA) is a research topic has always been being discussed. Since entering the 21st century, the eco-environmental protection, the inadequacy of energy resources, products safety and social responsibility of enterprises have attracted increasingly attention from all walks of life. In recent years, the slogans propose to built a harmonious society and implement the Scientific Develop View has been putting forward by the state, which on the requirements of people orientation, the comprehensive and coordinative Sustainable Development in economy, society and eco-environment. Under such a circumstance, enterprises desperately need a new way of development which is sustainable development to accommodate them to the ever changing society, but not any the way of economic benefits orientation without any social responsibility and eco-environmental protection.Based on the development of foreign and domestic Enterprise Performance Assessment, current EPA presented a general development trend of the combination of financial index and non financial index, the combination of performance assessment in economy, social and eco-environment, and it became thinking more the interests of stakeholder but not only focus on the shareholders'interests. Generally, current performance assessment still emphasis the financial index even it's already introduced non financial index system. So, it can be seen that the main purpose of most enterprise performance assessment are still maximizing the profits and the shareholders' value, but not so much social and eco-environmental performance assessment. Based on the current situation of EPA, this study took sustainable development as a new perspective of EPA, and the main purpose is to built a new EPA system from the angle of sustainable development, and then to provide the guide and theoretical foundation. This article contains the following:First, this study introduces the performance evaluation of enterprise research background based on sustainable development, and reviews the performance evaluation on the relevant literature about domestic and foreign enterprise, and proposes the current problems of the evaluation system at last.Second, this study elaborates the theory of performance evaluation system based on sustainable development, includes the theory of enterprise performance evaluation and sustainable development.Third, this study introduces the theoretical basis of performance evaluation system based on the sustainable development, elements of evaluation system and construction of evaluation framework. It describes the theoretical basis of construction index system. It discusses the principle of construction and the selection of corporate performance evaluation, including selection of performance evaluation about the level of financial, the level of the human capital, the level of the innovation level, the level of the ecological environment, and the level of social responsibility.Fourth, this study builds an index system of performance evaluation system based on sustainable development, and introduces the evaluation method used in this paper.Fifth, take China National Petroleum Corporation as an example, this study evaluates its performance and analysis of its evaluation results by the evaluation system of this paper.