林业企业业绩评价研究-会计学专业论文.docxVIP

东北林业大学硕：I：学位论文 Abstract Forestry enterprises are one of the most important parts of the national economyand supply important materiality production and immateriality production for national economy．Including forestry industry product，there are still lots of non·forestry industry product，the management and development of which effects not only forestry enterprises，but also the development of the social and the whole country,in forestry enterprises，such as planting forest production．At present，the performance evaluation on forestry enterprises is mainly about economic benefits， and little consideration on zoology benefits and social benefits．Because of the shortage of scientific and necessary check and supervision，lots of forestry enterprises just catch short—time economic benefits to+Icu￡woods and non-replant．On this condition，the quantity：and quality of the forest plummet，and the Forest”Two—Crises”is moTe serious day after day． The basic concept and theory of the performance evaluation on the forestry enterprises is regarded as the start of this article．And this article absorbs and consults the western BSC and the method of nationM capital performance evaluation．Base on the theory of modem forestry industry and the development strategy of forestry industry,as well as the self-characteristics and especial operating target of the forestry enterprises，standing by the investors，this article constructs a performance evaluation index system of self-characteristics of Chinese forestry enterprises．The main achievements have the following several respects： (1)Completely describe the concept and theory of the performance evaluation on the forestry enterprises，and finger out that the performance evaluation on the forestry enterprises is just the evaluation on management and achievement of the enterprises．And base on the analysis on the factors and logical relations of the performance evaluation—system，bring forward the basic suppose on performance evaluation research．(2)Combi