摘要
按照可持续发展战略的要求,企业应该在经济绩效、生态绩效和社会绩效等方面都有优秀表现。但是,对于三重绩效如何作用于企业整体绩效的研究还很不够,这正是进行三重绩效评价的前提。把矢量分析方法应用于三重绩效评价研究中,通过矢量空间的引入,建立分析模型,找到了三重绩效的契合点。兼有大小和方向的矢量分析方法打破了对企业绩效评价中简单求和的传统认识,丰富了三重绩效评价的理论依据;静态均衡性综合评价和动态协调性综合评价的绩效评价划分方式,提供了一种简明的绩效分析工具,有助于推进可持续发展战略在微观层面的实践。
To meet the requirement of the strategy of sustainable development, firms should excel in their economic, ecological and social performance. However, not enough research has been conducted as to how triple performance influences overall corporate performance, which is the prerequisite for conducting triple performance evaluation. This paper applies vector analysis＇ to triple performance evaluation and identify a conjunction point of triple performance by introducing vector space and establishing a model. The vector analysis, covering both size and direction, breaks through the traditional ap- proach of simple summation and enriches theoretical foundation for triple performance appraisal. Divided into static equi- librium appraisal and dynamic coordination appraisal, the analysis provides a viable tool of performance evaluation and helps to promote the practice of the strategy of sustainable development at the micro level.
出处
《贵州财经学院学报》
CSSCI
北大核心
2009年第2期19-23,共5页
Journal of Guizhou College of Finance and Economics
关键词
可持续发展
矢量分析
三重绩效
评价模型
sustainable development
vector analysis
triple performance
evaluation model
