摘要
摘要
在国民经济快速发展的今天，可持续发展已经是一个非常有意义的规划。
在宏观上，我国已经将“绿色 GDP”作为传统 GDP的替代品，并将其纳入到
企业的绩效评价中，从而推动可持续发展的实施。
将“绿色”经济增加值纳入“平衡记分卡”，构建了以“绿色”为基础的
“绿色”视野下的“经济增加值—平衡计分卡”（EVA-BSC）绩效评价体系。
以传统财务指标和绿色经济附加值(GEVA)指标为核心，从财务、利益相关者、
内部环境管理和可持续发展的学习与成长四个维度构建了完整的绩效评价体系
框架。
本文以岳阳兴长企业为例，介绍了基于绿色视角的 EVA -BSC绩效评价体
系，以经济增值绩效评价体系(EVA)为核心，运用平衡计分卡(BSC)绩效评价体
系多维度衡量企业的商业价值，以满足企业与时俱进、长远发展的需要。
在评价指标的选择上，与常规绩效评价方法相比较，引入了环保的观点，
参照产业规范对现行的评价指标进行了创新，并对其进行了评价。无论是从长
远来看，还是从长远来看，都是企业发展的一个重要的战略方向。本文认为：
（1）GEVA-BSC绩效评价体系具有较好的优越性，并且能够适应新的发展趋势
和趋势。（2）建立这一体系时，我们认为它的缺陷主要表现为 GEVA指标和其
它指标的限制。并以岳阳兴长企业的 GEVA-BSC为基础，对其绩效评价体系进
行了反思和改进，主要有：一是强化企业的内部控制；第二，要健全保护体系；
第三，适度的动态调节。
关键词：GEVA-BSC；业绩评价体系；石油化工企业；岳阳兴长
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Abstract
Abstract
With the rapid development trend of my country's economy, the sustainable
development concept development strategy has become the key rational layout of
China's economy. At this stage, the performance EVAluation management system of
most companies is mainly dominated by the analysis of financial indicators, and the
emerald green angle is rarely considered. At the macroeconomic level, in recent years,
my country has gradually replaced traditional GDP with green GDP. For companies,
green GDP should also be included in the company's performance EVAluation
management system in terms of external economy. The company's performance
EVAluation management system should be a multi-level, multi-element
comprehensive EVAluation index system.
Based on the classic case of Xingchang in Hengyang City, this paper introduces
the economic development appreciation balanced scorecard (EVA-BSC) performance
EVAluation management system in detail from the perspective of emerald green.
Based on the traditional financial index analysis, the emerald green interest coverage
ratio (GEVA) index value is the key, and the performance EVAluation management
system framework is established in four levels: accounting, stakeholders, internal
environmental safety management and sustainable development concept learning and
growth.
In the selection of the index value content, it is different from the traditional
performance EVAluation method, integrates the emerald green angle, refers to the
national standard independent innovation of the current standard index value content,
and quantitatively analyzes the ecological benefits. Both the company's development
and the sustainable development of the natural environment are not only the
short-term overall goal of the company's development, but also the long-term overall
goal of the company's development. The following results are obtained: (1) The
EVA-BSC performance EVAluation management system based on the emerald green
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Abstract
perspective is better than the traditional performance EVAluation management system,
and is more in line with the future development and transformation of the times and
the trend of the times. (2) When building the system software, it is found that the
deficiencies of the system software include the limitations of the GEVA index and
other index values. At the same time, according to the emerald EVA-BSC Hengyang
Xingchang performance EVAluation management system, the paper clearly puts
forward some ideas and proposals, including: first, strengthen information disclosure;
second, create a reasonable guarantee system; third, moderate dynamic adjustment .
Taking Xingchang Enterprise in Hengyang City as an example, the EVA-BSC
performance EVAluation management system based on the emerald green perspective
is introduced in detail, with the economic added value performance EVAluation
management system (EVA) as the key, and the Balanced Scorecard (BSC)
performance EVAluation management system is selected. The value of the company
is considered at the level to achieve the necessity of the company's pioneering,
innovative and long-term development.
Key words：GEVA-BSC； Performance EVAluation system; Petrochemical
enterprises; Yueyang Xingchang
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