绩效立方体：基于可持续发展的企业绩效评价模式研究

为了弥补基于单一底线的绩效评价体系的缺陷,对基于可持续发展的企业价值取向和目标进行了分析,指出基于可持续发展的企业是利益相关者缔结的多元资本共生体,应追求经济利益、生态利益、社会利益的和谐发展.在此基础上,将评价内容、实现环节和评价对象3个维度相结合,构建了绩效立方体模型.最后,设计了企业层面的绩效评价指标体系和绩效矩阵,并进行了初步应用.

Performance Cube:The Mode of Performance Based on Sustainable Development

In order to remedy the defect of performance system based on single bottom line, this paper firstly analyses the corporate value orientation and goal based on sustainable development. As a symbiosis body composed by stakeholders, corporation should pursue harmonious development of economy, ecology and society. The paper builds a performance cube from three dimensions: content, process and object. It finally develops indicator system of corporate performance and introduces its preliminary application to practice.