基于平衡计分卡原理的农产品加工企业环境绩效管理研究

摘     要
 
随着经济全球化的快速发展，环境问题也日益严重，可持续发展与环境保护越来越受到重视，企业面临着来自利益相关者的种种压力，企业环境绩效管理已成为当今国内外研究的热点问题。企业如何从被动环境管理转变为主动环境管理，把环境关注结合到战略管理中去，提升环境绩效是解决环境问题的关键。
农产品加工不仅应追求最佳经济效益，还应注意资源优化配置，永续利用，循环再生，与农业生态保护和建设结合起来，实现农产品加工的可持续发展。但一些地方的农产品加工，由于指导思想不明确，片面追求短期效益，致使环境问题 日趋突出，如果不能尽快解决，势必影响农产品加工的可持续发展。为了平衡环境保护和经济增长的矛盾，企业必须在传统的管理方法上考虑环境的因素，进而实施环境管理战略。
本文从农产品加工的特点入手，以平衡计分卡的四项指标为基础，采用相关分析和回归分析的方法，讨论各指标之间的因果联系。对于企业来说，只有重视基础管理并结合环境因素，才能获得可持续的收益。 
Abstract

With economic globalization and rapid development, environmental problems are becoming increasingly serious, sustainable development and environmental protection has received increasing attention, and enterprises are faced with the stakeholders in the pressures of corporate environmental performance management has become today’s domestic and foreign research hot issues. Enterprises from the passive environmental management into active environmental management and environmental concerns into the strategic management, improve environmental performance of solving environmental problems.
Processing of agricultural products should not only pursue the best economic benefits, should also pay attention to optimize the allocation of resources, sustainable use, recycling, ecological protection and construction, and agriculture combined to achieve the sustainable development of agricultural products. But some local processing of agricultural products, as the guiding ideology is not clear, one-sided pursuit of short-term benefit, resulting in environmental problems, if not resolved quickly, will definitely affect the sustainable development of agricultural products. In order to balance the contradiction between environmental protection and economic growth, companies must be in traditional management methods of environmental factors into account, then the implementation of environmental management strategies.
This paper is starting from the characteristics of agricultural products to the four balanced scorecard indicators, using correlation and regression analysis, discussion of the causal link between each index. For enterprises only pay attention to basic management and environmental factors combine to achieve sustainable benefits

Key words: Balanced Scorecard; environmental performance management; correlation analysis; regression analysis; agricultural product processing enterprises; Likert scale method

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