Zhou Ji, Business School

Abstract: Enterprises performance evaluation is product of the development of the market economy to a certain stage, and scientific methods and effective means to supervise and manage enterprises in mature market economy countries. Enterprises performance evaluation has strong guidance function. The more excellent performance of an enterprise, the more excellent performance evaluation system it needs. The more excellent performance evaluation system is needed in order to develop potential sufficiently and guard against the risk effectively of the enterprises. At present, the enterprises performance evaluation system in China is mainly in the direction of financial benefit, or profit maximization. However, enterprises performance is affected by various factors. It is found after research that an important factor influencing enterprises performance is sustainable development capability which is more and more concerned by enterprises in recent years. It's exactly because of this that this paper summarizes performance evaluation experiences of domestic and foreign enterprises, takes the case of manufacturing listed companies, and analyses the factors influencing enterprises performance under the framework of sustainable development based on sustainable development theory and Chinese current economic environment, and discusses the relationship between sustainable development and enterprises performance.

   This paper includes five chapters, which makes a study of related aspects of the sustainable development and enterprises performance. At first, based on the reviewing, collecting and analyzing a large number of literatures about sustainable development and enterprises performance in China and foreign countries, several performance evaluation methods are mainly illuminated, the effect of sustainable development theory on performance evaluation are analyzed and and performance evaluation methods under the framework of sustainable development theory are expounded in this paper. Secondly, combined with actual conditions of Chinese enterprises, Chapter Two analyses the currently performance evaluation situation and environmental pressures Chinese enterprises faced. Thirdly, this paper introduces the factors influencing enterprises performance under the framework of sustainable development. Fourthly, based on the data of manufacturing listed companies, this paper proposes empirical research design, models，hypothesis. And then the data collected is analyzed by using descriptive statistics analysis, factorial analysis, correlation analysis and regression analysis through SPSS17.0 software, and a series of significant conclusions can be gained through the analyses. Finally, the last chapter summarizes the previous chapters and draws the conclusions, makes the measures and recommendations, and points out some problems that may exist in this paper and the prospect of future research.

The research on the relationship of sustainable development and enterprises performance aimed at analyzing the importance of enterprises sustainable development capability in enterprises business activities, point outside investors to invest excellent sustainable development enterprises. For managers of the enterprises, the comparison of the enterprise during industry is used to find advantages and disadvantages, guide practice activities, and improve the enterprise sustainable development capability and enterprises performance.

Read the article here:       【可持续发展】可持续发展框架下我国企业绩效分析.pdf