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Research On Performance-Appraisal Improvement Of Jinzhushan Power Plant Based On Sustainable Development

Posted on:2014-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:S M XieFull Text:PDF
GTID:2309330425986787Subject:MPAcc
Abstract/Summary:PDF Full Text Request
Enterprise performance appraising has long been regarded as the topic which is endo wed with vigor.Especially in the21st century,issues like environmental protection,resource conservation,product safety and corporation responsibility have put high on the agenda.meanwhile, various ecological problems such as resource depletion,ozone layer damage,greenhouse effect,acid rain zone sprawl,and biodiversity decrease pose severe challenges to human beings and inevitably impede the development of enterprises.As such,it is essential to establish a sustainable performance-appraising system of enterprise.The thesis introduces the sustainable development into performance appraising system, i ncorporates social performance and environmental performance into comprehensive system of performance appraising directed against shortcomings which exist in current enterprises with single appraising guideline and forms an enterprise performance appraising system based on sustainable development.It also chooses the topic, establishes an index database and selects, v erifies indices with the analytic hierarchy process, results show that it objectively selects the i ndices, meets the expectancy and verifiesthe practicality and validity of the approach. Meanwhile, the thesis handles the indices to gether with qualitative and quantitative approach, applies ANP(Analytic Network Approach) t o identify the index weighting, which fully embodies the interrelationship within the index sys tem of performance appraising.Finally, taking Lengshuijiang, a city with exhausted natural resources in Hunan province as the study background, the thesis chooses the Jinzhushan power plant of the Datang Huayin co., ltd as a case study, compares the traditional financial performance appraising results with the improved ones, and reaches the conclusion that social performance and environmental per formance might have crucial influences on comprehensive performance of enterprise. It also s how that enterprises should discharge social responsibilities together with actual conditions, w hich helps social performance and environmental performance of enterprise raise to a suitable level and eventually promotes the sustainable development of enterprises.
Keywords/Search Tags:sustainable development, performance measurement, indicator system
PDF Full Text Request
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