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Research On Enterprise Performance Evaluation System Based On Green Development

Posted on:2020-10-29Degree:MasterType:Thesis
Country:ChinaCandidate:L Q YangFull Text:PDF
GTID:2381330578453465Subject:Accounting
Abstract/Summary:PDF Full Text Request
Green development is an efficient development mode.This development mode does not depend too much on environmental resources and can help enterprises achieve sustainable and stable development.Since the 21 st century,countries around the world have begun to realize the importance of protecting the environment and saving resources for economic development.Green development is bred in such an environment.Chinese enterprises are also on the way to green development,which requires enterprises to constantly improve their own management system to cope with various pressures and problems.Environmental consumption enterprises should use performance evaluation system according to the actual situation of enterprises themselves,so that enterprises have strong competitiveness in the industry,so that enterprises can achieve the goal of sustainable development,and help enterprises to move to a higher level of business development.KS Company is an electronic component manufacturing enterprise.Under the background of green development,KS Company actively changes its own development mode and intensifies its efforts to implement the three development strategies of "green technology,green products and green development".KS Company actively implements the concept of green development,but its current traditional performance evaluation does not take into account the indicators related to the ecological environment and social well-being.Therefore,the traditional performance evaluation system is no longer suitable for the development status of enterprises.It is necessary to use the concept of green development to establish a performance evaluation system suitable for KS Company to reflect its operating status.The theory of "triple performance" and the theory of green development are the theoretical basis of this paper to evaluate the financial,social and green performance of enterprises.When an enterprise develops based on the theory of "triple performance",it should make the economic profit,social responsibility,environmental protection and effective use of resources develop harmoniously and continuously.Only in this way can the economic growth of the enterprise be benign.Green development is to create human wealth and achieve social equity at the same time,greatly reduce environmental risks and resource consumption,enterprises can achieve sustainable development,so that enterprises into the green economy and green management business model.In the research of this paper,we mainly use literature research method and case study method,combining the research experience of triple performance at home and abroad and the case of enterprise performance evaluation system based on green development.Applying the theory of "triple performance" and green development,this paper establishes a performance evaluation system suitable for KS Company,an environmental consumption enterprise,and calculates the weight of each index by analytic hierarchy process.Then calculate the score of each index,combine the financial,social and green index scores,and finally get the performance score of KS Company.Through the analysis of KS Company’s performance evaluation system based on green development,it satisfies the purpose of reflecting enterprise’s financial performance,social performance and green performance in an all-round way,enriches the domestic enterprise’s performance evaluation research to a certain extent,and provides a new perspective for the comprehensive evaluation of enterprise’s performance.
Keywords/Search Tags:green development, triple performance, sustainable development, performance evaluation
PDF Full Text Request
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