Research On Performance Evaluation Of Forestry Enterprise Based On The Triple Bottom Line

The performance evaluation in China only stays in the stage of the assessment of the simple indicators, due to lack of necessary and scientific inspection and supervision. Most forestry enterprises ignore long-term economic benefits. So it is important to evaluate the three aspects of economic, environmental and social development of forestry enterprises comprehensively. The research on enterprise performance has a long history. Especially the performance evaluation theory of the triple bottom line provides the practical frame for the comprehensive evaluation of enterprise performance. The theory makes business operators focus on from economic performance of one dimensional, to the dynamic comprehensive considering the relationship with other enterprises in the society the environment. It will help forestry enterprises in the pursuit of economic benefits as well as fulfill their social responsibility and environmental responsibility when treat enterprises as participants in the environment and consider the relationship between enterprises and benefits all parties.The main content of research discusses the significance in reality and research status of the triple bottom line theory, which is based on carding the enterprise performance evaluation method at home and abroad in the angle of sustainable development. It attempts building the evaluation system to comprehensively evaluate the economic, social and environment performance of forestry enterprises based on the triple bottom line theory. The paper adopts analytic hierarchy process(AHP) to bestow weighing, and details the method of application of financial indexes and non-financial indexes. It uses the case analysis to prove that the constructed index system practical. The article explores the development of the triple bottom line indicator system in theory and practice finally in the case of performance evaluation of forestry enterprise.