低碳模式下企业绩效评价体系研究会计学专业论文.docx

i i 摘 要 传统发展模式下，企业发展壮大，对环境的破坏在所难免。随着社会的进步，市 场经济的不断发展完善，人们已经越来越了解到环境的重要性，对环境的重视程度也 已经越来越深。企业在社会中的角色不单单是作为一个个体而存在，更多的是作为一 个“社会人”而存在。欧美等发达国家的企业纷纷转变发展模式，由传统粗放的资源 能源消耗模式向低能低耗的低碳模式转变。我国企业要想紧跟世界先进潮流，也必须 加快转变生产模式，更多履行社会责任，向低碳经济模式靠拢。但是普遍的一种观点 却认为低碳模式仍然是一种新型的企业模式，其以后的发展趋势虽然会越来越受到重 视，但是短期内对于企业绩效的影响却是有些不利。 文章首先对低碳经济相关理论目前所进行的研究进行总结概括，介绍低碳企业的 存在背景；然后结合我国企业社会责任的履行现状，分层分析企业履行社会责任的原 因，履行社会责任对绩效的影响，进而分析低碳企业社会责任的履行对其绩效的影响。 在理论分析的基础之上，通过选取相应的指标，构建低碳模式企业绩效评价体系，以 此来讨论低碳模式下企业履行社会责任对企业绩效的影响。以期证明更多社会责任的 履行，与企业的绩效呈正相关关系。 本文在绩效评价体系构建完成后，结合案例公司的实际情况，对其进行指标体系 的应用分析。创新点在于重新定义了“低碳模式”，更加丰富了其概念范围；并且指 出了企业低碳文化的重要性，希望通过企业低碳文化的引导力，推动企业，行业乃至 国家的可持续发展。 关键词：低碳模式 社会责任 利益相关者 绩效评价体系 Abs Abstract ii ii Abstract In traditional developing mode, the growth of corporation often brings inevitable damage to the environment. As the society and market economy grows, people have realized the importance of environment, and more attention is paid to the environment protection. A corporation does no longer exist just as an entity, but as a social person. Corporations in the developed countries have started to change the developing mode from traditional extensive high energy consuming mode to low energy consuming, low-carbon mode. Corporations in our country should convert the producing mode and implement more social responsibility. However, it is widely believed that the low-carbon mode is so new that it cannot benefit corporate performance over a short period, though it will receive more attention in the future. This thesis first introduces the research of low-carbon economy theory and the background of the low-carbon corporations; then based on the performance of Chinese corporations in fulfilling social responsibilities, the thesis analyses the reasons and influences of corporate social responsibility, and then extends to the analysis of the influences on the performance of low-carbon corporations. After that, the author establishes a low-carbon mode enterprise evaluation system with relevant indexes, which is inten