我国企业环境绩效评价研究.doc

摘要：随着2009年哥本哈根气候大会的召开，“两型社会”、“低碳经济”和“绿色证券”等已成为社会关注的热点。环境保护观念深入人心，环境问题不再是管理的枝节问题，而是关系到企业和社会可持续发展的关键问题。企业环境绩效评价问题成为当前企业发展所面临的前瞻性课题，在国内外已受到越来越广泛的重视。我国目前面临着经济发展与环境污染问题并存的局面，可持续发展战略是我国经济发展的唯一选择。至今我国对于环境绩效评价问题缺乏系统研究，这种现状显然不利于对企业履行环境受托责任进行社会监督、促进社会资源的优化配置和企业的可持续发展。本文试图通过对我国企业环境绩效评价的现状、存在的问题的分析，通过案例分析对推进我国企业环境绩效评价进行了探讨，进而针对性地提出了政策建议，使我国在企业环境绩效评价方面有更好的导向，以促进经济的可持续发展。

关键词：企业环境绩效评价；可持续发展；企业环境绩效评价指标体系

Abstract：With the Copenhagen Climate Conference in 2009, the "two-oriented society," "low-carbon economy" and "green securities" has become a hot topic of social concern. Environmental protection concepts deeply rooted among the environmental issues are no longer the management of minor problems, but the key issues related to corporate and social sustainable development. Corporate environmental performance evaluation to be forward-looking issues facing enterprise development, has been more and more attention at home and abroad. Our country is currently facing the coexistence of economic development and environmental pollution problems, the strategy of sustainable development is the only choice for China's economic development. China's lack of environmental performance evaluation system, this situation is obviously not conducive to the enterprises to fulfill the fiduciary duty to carry out social supervision to promote sustainable social optimum allocation of resources and enterprises. This paper attempts to evaluate the status of corporate environmental performance in China, the analysis of the problems discussed, the advancement of China's corporate environmental performance evaluation, and then puts forward policy recommendations to make our country better corporate environmental performance evaluationoriented to promote sustainable development.

Keywords: Corporate environmental performance evaluation; sustainable development; corporate environmental performance evaluation index system

　　企业环境绩效评价作为一种新型环境管理工具。在国内的研究和实践都还处于起步阶段。若使其推动企业内部和外部的环境绩效评价来促进企业乃至社会的可持续发展。还有赖于政府、企业、学界以及第三方认证机构等各方面继续共同努力。

本文在总结企业环境绩效评价的涵义及其基本理论的基础上，通过对我国企业环境绩效评价的现状、存在的问题的分析，通过案例分析对推进我国企业环境绩效评价进行了探讨，进而针对性地提出了政策建议，使我国在企业环境绩效评价方面有更好的导向，以促进可持续发展。