Under The Five-dimensional Low-carbon Economy BSC Performance Evaluation And Application Study In Y Company For Example

The communist party of China 18 the fifth plenary first proposed the ' innovation,coordination,green,open,sharing' five development concept.It is clear that our country attaches great importance to the environmental pollution problem now,and put the pollution control on the agenda.Enterprise as a social economy important component,in order to obtain sustainable development of the national economy as well as their own,it must keep up with the current trend of the environment,in order to meet the challenges of various aspects of low carbon economy.Research on low carbon economy under the enterprise performance evaluation method,not only helps to solve the new problems in process of social development in our country,and can provide enterprise with a high practicality,strong operability,easy to quantitave evaluation method,make the staff to the management and concerted,comprehensive response to low carbon economy to the requirements of environmental protection,at the same time,fully satisfy the business enterprise internal and external information users of various aspects of information demand,help enterprises to achieve strategic goals better fulfill social responsibility at the same time.The traditional performance evaluation methods of evaluation in our country too narrow range,limited to reflect the solvency of the financial aspects of enterprise,operations,profitability and development indicators,the financial indicators between independence is poorer,can affect the accuracy of the performance evaluation results,and the lack of not easy to measure but also play an important role in the qualitative indexes,neglect the influence of environmental factors on the performance evaluation,is not conducive to enterprise in the new environment for effective performance management.By western countries introduced the balanced scorecard performance evaluation method can effectively make up for a lack of the above,therefore has attracted much attention.The balanced scorecard can quickly full situation presented to senior managers of the performance evaluation of the enterprise,facilitate from finance,customer,internal business processes and learning and development four aspects to understand business performance.Paper tries from the perspective of the low carbon economy background,combining the development strategy of the enterprise under the new environment,put forward the added dimension of environmental protection and related environmental indicators in each dimension is set to enrich the new ideas of existing four-dimensional balanced scorecard.Y enterprise as the research object,combined with its own characteristics,follow the principle of index design,using expert scoring method and analytic hierarchy process to Y enterprises design a set of five dimension of the balanced scorecard performance evaluation system,and analyze the implementation of the results,and puts forward a series of security measures to ensure that five dimension of the balanced scorecard performance evaluation system in the enterprise effective operation.