中小企业环境绩效评价体系研究
|
摘要
中小企业虽然在国民经济中有着重要的地位与作用,但它在谋求自身发展的同时,也给自然生态环境带来了巨大压力。特别是在我国加入WTO后,中小企业面临更坚固的绿色贸易壁垒,所以势必对其通过提高环境绩效来加快形成企业核心竞争力和实现经济可持续发展的要求更加迫切。可以说,科学合理地评价中小企业环境绩效水平,不仅能使各级政府以持续的方式准确地掌握与各行业中小企业实施环境绩效管理相关的和可验证信息,而且还便于中小企业经营者发现自身在环境绩效管理方面所存在的根本性问题及其主观有效努力程度,进而有利于区域、行业科学合理地制定相应的环境政策、法规以及中小企业采取相应的提高环境绩效水平的策略。因此,深入开展中小企业环境绩效评价体系的研究工作具有重要理论意义和现实意义。
中小企业环境绩效评价的实质是运用一定的调查方法,得到有关中小企业环境绩效的数据,对中小企业环境绩效进行定量及定性的实证性研究,其中主要包括环境绩效评价研究和策略研究。现有的环境绩效评价理论和方法体系仅仅是依据一定的指标体系框架来评价企业环境绩效,缺乏一套完整且具体的评价指标体系来研究具有不同行业性质的企业环境绩效,因此不能真实、全面地反映出企业环境绩效对形成核心竞争力和实现经济可持续发展的作用。针对目前中小企业在环境绩效评价研究中存在的问题,本文做了较为深入的研究工作,以期为中小企业环境绩效评价体系研究提供一种全新的理论与方法框架。
通过对中小企业及环境绩效的研究分析,论证了中小企业在影响生态环境方面的重要作用。可以说,较低的中小企业环境绩效水平已经严重影响了其核心竞争力的形成和经济的可持续发展。因此,本文首先对中小企业环境绩效及其评价的相关含义进行了界定,总结出应用在企业环境绩效领域的一般评价方法的适用范围和不足,并对中小企业环境绩效评价的过程、特点及原则进行了阐述,深入挖掘了影响中小企业环境绩效评价结果精确度的各种因素。其次为了能构建出科学合理的中小企业环境绩效评价指标体系,还深入分析了企业环境绩效与经济绩效关系的相关理论及动态关系模型,总结出两者之间的相互作用机制。在此基础上,对两者之间的关系进行了深入系统地分析,认为它们并不是简单的正相关或负相关,应从企业表面特征和内部环境管理方式两个角度来对其予以确定。
针对不同行业的中小企业,分别从环境质量绩效和环境财务绩效两个维度出发,在依据国际ISO14031环境绩效评价标准和生态效益评价标准的基础上,结合我国国情和中小企业自身特点,从企业环境绩效与经济绩效关系的角度考虑,对有关中小企业环境绩效数据进行调查,构造了中小企业环境绩效评价指标体系的测度框架。在此基础上,依据评价指标体系的设计思路和设计原则,构建了具有一定独特性、可比性和全面性的中小企业环境绩效评价指标体系。
常用的企业环境绩效评价方法,无法将相互关联的样本指标有效地集成起来,无法消除人们对其指标的主观价值判断,且无法剔除企业自身客观基础条件差异所产生的影响,因而导致评价结果不足以真实地反映企业环境绩效及难以发现评价结果中所蕴含的信息。针对这些问题,本文采用数据包络分析的基本思想,结合遗传神经网络方法的优势,提出了一种能够适用于中小企业环境绩效这类多对象、多因素、多层次和模糊的实际评价问题的二次相对效益动态评价模型,使其能够真正反映出企业实际的环境绩效和便于对评价结果进行深入分析,为评价中小企业环境绩效水平和深入发现企业在实施环境绩效管理过程中的问题提供了一种新的手段。
采用本文提出的二次相对效益动态评价模型,针对我国山东省胶南市不同行业的20家样本企业,对其环境绩效进行了实证分析,即评价及策略研究。通过实证研究结果的分析,一方面验证了这套中小企业环境绩效评价理论和方法在实际应用中的准确性与可靠性;另一方面揭示出中小企业在实施环境绩效管理过程中所存在的根本性问题,进而为政府制定相应的环境政策法规和对策建议提供了科学合理的量化依据。
Small and medium-sized enterprises (SMEs) possess an important position and play an essential role to national economy, but they have a large pressure on eco-environment when developing. Especially with China’s access to WTO, SMEs are becoming stronger and stronger green barriers to trade, which demands the core competitive capability and economic sustainable development obtained by improving environmental performance more urgently. In other words, scientific and reasonable evaluation can not only provide verifiable information related to SMEs in different industries to manage environmental performance for governments at different levels by the sustainable means, but also facilitate operators to find the problems and subjective effectiveness effort extent in the process of environmental performance management, and formulate corresponding environment regulations and laws in different regions and industries and offer environmental performance policy for SMEs. It is obvious that research on evaluation system of environmental performance in SMEs is of theoretical values and practical significances.
The essence of the evaluation of environmental performance in SMEs is to obtain relevant data by certain survey method, and to carry out quantitative and qualitative demonstrated study on SMEs’environmental performance, including the study on evaluation and policy of environmental performance. The current theories and methods only evaluate enterprises’environmental performance according to certain indicator system framework, lacking a whole and concrete evaluating indicator system to study the environmental performance of different industries’enterprises, which hardly can truly reflect the contribution of environmental performance to the core competitive capability and economic sustainable development. According to these problems, this dissertation has a deeper insight to offer an up-to-date framework of theory and method.
Through the analysis and study on SMEs and their environmental performance, this dissertation proves their important functions in influencing eco-environmental. Apparently, the lack of environmental performance level has seriously affected the core competitive capability and economic sustainable development. Therefore, this dissertation firstly defines the connotations related to environmental performance of SMEs and its evaluation, and summarizes the disadvantages of common evaluation methods used in enterprises’environmental performance. In addition, the process, characteristics and principles of environmental performance evaluation in SMEs are illustrated, and various factors influencing environmental performance evaluation of SMEs are explored from the viewpoint of environmental quality and finance performance respectively. Secondly, in order to construct scientifical and reasonable evaluation indicators system of environmental performance in SMEs, this paper also analyzes the relevant theory and dynamical relation model on the relationship between enterprises’environmental performance and economic performance, and the interactional mechanism is summarized. On the basis, their relationship is analyzed deeply. This kind of relation can not be considered to be positive or negative, which should be determined by surface feature and inner environment management.
In view of SMEs belonging to different industries and considering international ISO14031 environmental performance and eco-efficiency evaluation standards, the situation of China and the characteristics of SMEs, the relevant data of environmental performance of SMEs are investigated on the basis of analyzing the relationship between environmental performance and financial performance, so that the measurement framework of evaluation indicators system of environmental performance in SMEs can be constructed. In the light of the route and principles of evaluation index system, the evaluation index system of environmental performance in SMEs is established, which is particular, comparable and comprehensive.
Taking into account the difficulties in frequently-used evaluation methods of environmental performance, which cannot effectively synthesize the related sample data, reduce subjective value judgment and objective basis condition difference leading to an inadequate reflection of environmental performance and incomplete information latent in evaluation results, this dissertation, based on DEA combined with GA-BP, proposes a dynamic model on secondary relative profit, which can be applied to a practical multi-object, multi-factor, multi-level and fuzzy evaluation. This model can reflect the real environmental performance in SMEs and offer a new means to analyze and evaluate environmental performance level and discover problems containing in the process of implementing environmental performance management.
Employing this dynamic model based on secondary relative profit, a demonstrated analysis of 20 sample enterprises of typical variable industries in Jiaonan, China, is conducted, namely to carry on research on evaluation and policy. The results show that the evaluation theory and method of environmental performance in SMEs have proved to be practical and reliable. Meanwhile, the problems existing in the process of environmental performance management are disclosed, providing quantitative and reasonable basis for enacting corresponding environmental regulations and working out productive strategies.
中小企业环境绩效评价的实质是运用一定的调查方法,得到有关中小企业环境绩效的数据,对中小企业环境绩效进行定量及定性的实证性研究,其中主要包括环境绩效评价研究和策略研究。现有的环境绩效评价理论和方法体系仅仅是依据一定的指标体系框架来评价企业环境绩效,缺乏一套完整且具体的评价指标体系来研究具有不同行业性质的企业环境绩效,因此不能真实、全面地反映出企业环境绩效对形成核心竞争力和实现经济可持续发展的作用。针对目前中小企业在环境绩效评价研究中存在的问题,本文做了较为深入的研究工作,以期为中小企业环境绩效评价体系研究提供一种全新的理论与方法框架。
通过对中小企业及环境绩效的研究分析,论证了中小企业在影响生态环境方面的重要作用。可以说,较低的中小企业环境绩效水平已经严重影响了其核心竞争力的形成和经济的可持续发展。因此,本文首先对中小企业环境绩效及其评价的相关含义进行了界定,总结出应用在企业环境绩效领域的一般评价方法的适用范围和不足,并对中小企业环境绩效评价的过程、特点及原则进行了阐述,深入挖掘了影响中小企业环境绩效评价结果精确度的各种因素。其次为了能构建出科学合理的中小企业环境绩效评价指标体系,还深入分析了企业环境绩效与经济绩效关系的相关理论及动态关系模型,总结出两者之间的相互作用机制。在此基础上,对两者之间的关系进行了深入系统地分析,认为它们并不是简单的正相关或负相关,应从企业表面特征和内部环境管理方式两个角度来对其予以确定。
针对不同行业的中小企业,分别从环境质量绩效和环境财务绩效两个维度出发,在依据国际ISO14031环境绩效评价标准和生态效益评价标准的基础上,结合我国国情和中小企业自身特点,从企业环境绩效与经济绩效关系的角度考虑,对有关中小企业环境绩效数据进行调查,构造了中小企业环境绩效评价指标体系的测度框架。在此基础上,依据评价指标体系的设计思路和设计原则,构建了具有一定独特性、可比性和全面性的中小企业环境绩效评价指标体系。
常用的企业环境绩效评价方法,无法将相互关联的样本指标有效地集成起来,无法消除人们对其指标的主观价值判断,且无法剔除企业自身客观基础条件差异所产生的影响,因而导致评价结果不足以真实地反映企业环境绩效及难以发现评价结果中所蕴含的信息。针对这些问题,本文采用数据包络分析的基本思想,结合遗传神经网络方法的优势,提出了一种能够适用于中小企业环境绩效这类多对象、多因素、多层次和模糊的实际评价问题的二次相对效益动态评价模型,使其能够真正反映出企业实际的环境绩效和便于对评价结果进行深入分析,为评价中小企业环境绩效水平和深入发现企业在实施环境绩效管理过程中的问题提供了一种新的手段。
采用本文提出的二次相对效益动态评价模型,针对我国山东省胶南市不同行业的20家样本企业,对其环境绩效进行了实证分析,即评价及策略研究。通过实证研究结果的分析,一方面验证了这套中小企业环境绩效评价理论和方法在实际应用中的准确性与可靠性;另一方面揭示出中小企业在实施环境绩效管理过程中所存在的根本性问题,进而为政府制定相应的环境政策法规和对策建议提供了科学合理的量化依据。
Small and medium-sized enterprises (SMEs) possess an important position and play an essential role to national economy, but they have a large pressure on eco-environment when developing. Especially with China’s access to WTO, SMEs are becoming stronger and stronger green barriers to trade, which demands the core competitive capability and economic sustainable development obtained by improving environmental performance more urgently. In other words, scientific and reasonable evaluation can not only provide verifiable information related to SMEs in different industries to manage environmental performance for governments at different levels by the sustainable means, but also facilitate operators to find the problems and subjective effectiveness effort extent in the process of environmental performance management, and formulate corresponding environment regulations and laws in different regions and industries and offer environmental performance policy for SMEs. It is obvious that research on evaluation system of environmental performance in SMEs is of theoretical values and practical significances.
The essence of the evaluation of environmental performance in SMEs is to obtain relevant data by certain survey method, and to carry out quantitative and qualitative demonstrated study on SMEs’environmental performance, including the study on evaluation and policy of environmental performance. The current theories and methods only evaluate enterprises’environmental performance according to certain indicator system framework, lacking a whole and concrete evaluating indicator system to study the environmental performance of different industries’enterprises, which hardly can truly reflect the contribution of environmental performance to the core competitive capability and economic sustainable development. According to these problems, this dissertation has a deeper insight to offer an up-to-date framework of theory and method.
Through the analysis and study on SMEs and their environmental performance, this dissertation proves their important functions in influencing eco-environmental. Apparently, the lack of environmental performance level has seriously affected the core competitive capability and economic sustainable development. Therefore, this dissertation firstly defines the connotations related to environmental performance of SMEs and its evaluation, and summarizes the disadvantages of common evaluation methods used in enterprises’environmental performance. In addition, the process, characteristics and principles of environmental performance evaluation in SMEs are illustrated, and various factors influencing environmental performance evaluation of SMEs are explored from the viewpoint of environmental quality and finance performance respectively. Secondly, in order to construct scientifical and reasonable evaluation indicators system of environmental performance in SMEs, this paper also analyzes the relevant theory and dynamical relation model on the relationship between enterprises’environmental performance and economic performance, and the interactional mechanism is summarized. On the basis, their relationship is analyzed deeply. This kind of relation can not be considered to be positive or negative, which should be determined by surface feature and inner environment management.
In view of SMEs belonging to different industries and considering international ISO14031 environmental performance and eco-efficiency evaluation standards, the situation of China and the characteristics of SMEs, the relevant data of environmental performance of SMEs are investigated on the basis of analyzing the relationship between environmental performance and financial performance, so that the measurement framework of evaluation indicators system of environmental performance in SMEs can be constructed. In the light of the route and principles of evaluation index system, the evaluation index system of environmental performance in SMEs is established, which is particular, comparable and comprehensive.
Taking into account the difficulties in frequently-used evaluation methods of environmental performance, which cannot effectively synthesize the related sample data, reduce subjective value judgment and objective basis condition difference leading to an inadequate reflection of environmental performance and incomplete information latent in evaluation results, this dissertation, based on DEA combined with GA-BP, proposes a dynamic model on secondary relative profit, which can be applied to a practical multi-object, multi-factor, multi-level and fuzzy evaluation. This model can reflect the real environmental performance in SMEs and offer a new means to analyze and evaluate environmental performance level and discover problems containing in the process of implementing environmental performance management.
Employing this dynamic model based on secondary relative profit, a demonstrated analysis of 20 sample enterprises of typical variable industries in Jiaonan, China, is conducted, namely to carry on research on evaluation and policy. The results show that the evaluation theory and method of environmental performance in SMEs have proved to be practical and reliable. Meanwhile, the problems existing in the process of environmental performance management are disclosed, providing quantitative and reasonable basis for enacting corresponding environmental regulations and working out productive strategies.
引文
1丁坤.中小企业作用与发展研究.中国集体经济. 2003, (3): 30~32
2谢芳,李慧明.企业的环境责任与环境绩效评价.现代经济. 2005, 25(1): 40~42
3李静江.企业环境会计和环境报告书.清华大学出版社. 2003: 99~106
4王涛.中国沙漠与沙漠化报告.河北科学技术出版社. 2003: 324~325
5国家环保总局和国家统计局.中国绿色国民经济核算研究报告2004. 2004: 150~175
6徐州市发展和改革委员会.和谐社会.决策参考. 2005, (8): 6~7
7 World Commission on Environment and Development. Our Common Future. Oxford University Press. 1998: 1023~1027
8方发龙,吴光,陈亚平.建立实施ISO14001环境管理体系与中小企业可持续发展.环境科学与技术. 2004, 27(5): 42~44
9李虹,刘晓平.企业环境绩效评价研究.天津经济. 2008, (9): 63~66
10周玫.论核心竞争力与中小企业发展.当代经济. 2002, (2): 70~72
11陆凤林,徐立青.中小企业社会责任投入成本与收益分析.商业时代. 2007, (3): 53~54
12李景勃.试论经济欠发达地区中小企业核心竞争力的构建.贵州工业大学学报(社会科学版). 2003, 5(1): 29~33
13吕军.我国中小企业发展存在的问题及对策.中国集体经济. 2004, (8): 32~34
14胡美琴,李元旭.全球化与中小企业绿色管理.上海企业. 2007, (8): 32~34
15 Visvanathan C. Issues for Better Implementation of Cleaner Production in Asian Small and Medium Industries. Journal of Cleaner Production, 1999(7): 127~134
16何劲.推进中小企业生态经济管理的障碍及对策.乡镇企业研究. 2003, (6): 9~11
17彭斯震.论中小企业环境管理的手段与策略.中国环境管理. 2001, (4): 14~17
18宋轶军,刘永祥.国内外环境绩效评价研究现状及启示.会计之友. 2006,(9): 60~61
19赵贺春,郑永忠.工业发展模式与环境绩效之关系研究.北方工业大学学报. 2002, 14(2): 5~11
20迈克尔,阿尔玛,王思进.环境营销.中国机械出版社. 2000: 121~126
21宋金波.基于生态经济理论的企业环境成本控制研究.大连理工大学学位论文. 2003: 100~101
22胡希.生态视角下的企业可持续发展.经济与管理研究. 2004, (6): 232~235
23韩敏.清洁生产在环境管理中的应用.机械管理开发. 2006, (4): 116~117
24 Hicks C., and Dietmar R. Improving Cleaner Production through the Application of Environmental Management Tools in China. Journal of Cleaner Production. 2007, 15(5): 395~408
25傅泽强,杨明,段宁,乔琦.生态工业技术的概念、特征及比较研究.环境科学研究. 2006, 19(4): 154~158
26郑季良.企业的环境绩效目标及其评估探讨.工业工程. 2007, 10(3): 41~44
27郑季良,邹平.对企业环境绩效的思考.生态经济. 2005, (10): 109~111
28吴群英,汪少华.产业群生态化模式研究及实证分析.科技进步与对策. 2006, (3): 117~119
29郑士贵.产学研合作的发展趋势.管理科学文摘. 1998, (3): 39
30 Shuangyu X. and Kohji H. Corporate Environmental Performance Evaluation: a Measurement Model and a New Concept. Business Strategy and the Environment. 2007, 16(2): 148~168
31王磊.论绿色营销与可持续发展.商业时代. 2007, (21): 19~22
32 Mosovsky J., Dispenza J., Dickinson D., Morabito J., Caudill R. and Alli N. Assessing Product Design Alternatives with Respect to Environmental Performance and Sustainability: a Case Study for Circuit Pack Faceplates. Proceedings of Electronics and the Environment IEEE International Symposium. 2001: 252~257
33 Chambers G.C. and Cox D.G. Meeting OEM Customer Product Environmental Performance Expectations through Environmental Product Design (EPD) Roadmaps and Specifications. Proceedings of Electronics and the Environment IEEE International Symposium. 1996: 242~247
34 Maruschke J.L., Rosemann B. Measuring Environmental Performance in the Early Phases of Product Design Using Life Cycle Assessment. Proceedings of Eco Design International Symposium on Environmentally Conscious Design and Inverse Manufacturing. 2005: 1~2
35 Hussey D.M. and Eagan P.D. Validating an Environmental Performance Improvement Model for Large and Small Companies. Proceedings of Electronics and the Environment IEEE International Symposium. 2003: 193~198
36 Klassen R.D., McLaughlin V.P. The Impact of Environmental Management on Firm Performance. Management Science.1996, 42: 1199~1214
37 Vivian W.Y. Tam, L.Y. Shen, Rico M.Y. Yau and C.M. Tam. On Using a Communication-mapping Model for Environmental Management (CMEM) to Improve Environmental Performance in Project Development Processes. Building and Environment. 2007, 42(8): 3093~3107
38 Dennis M. H. and Patrick D. E. Using Structural Equation Modeling to Test Environmental Performance in Small and Medium-sized Manufacturers: Can SEM help SMEs. Journal of Cleaner Production. 2007, 15(4): 303~312
39 Weitz K.A. and Corbet K.S. Developing an Integrated Environmental Performance Measurement System. Proceedings of Electronics and the Environment IEEE International Symposium. 1995: 29 ~33
40 Henri J.F and Marc J. Environmental Performance Indicators: An Empirical Study of Canadian Manufacturing Firms. Journal of Environmental Management. 2007: 1~12
41杨辉.推进环境管理体系认证的PDCA循环法.化工管理. 2006,(9): 59~62
42 Thoresen J. Environmental Performance Evaluation - a Tool for Industrial Improvement. Journal of Cleaner Production. 1999, 7(5): 365~370
43 Ram B., Stevels A., Griese H., Middendorf A., Muller J., Nissen N.F. and Reich H. Environmental Performance of Mobile Products. Proceedings of Electronics and the Environment IEEE International Symposium. 1999: 140~145
44 Grenchus E., Johnson S. and McDonnell D. Improving Environmental Performance through Reverse Logistics at IBM(R). Proceedings of Electronics and the Environment IEEE International Symposium. 2001
45刘丽敏,杨淑娥,袁振兴.国际环境绩效评价标准综述.统计与决策. 2007, (16): 150~153
46大卫·皮尔斯,阿尼尔·马肯亚,爱德华·巴比尔.绿色经济蓝图.北京师范大学出版社. 1996: 76~81
47联合国贸易与发展会议.环境成本和负债的会计与财务报告.中国财政经济出版社. 2003: 31~35
48高铁文.企业环境业绩与经济业绩指标的结合:联合国贸易与发展会议发布.中国财政经济出版社. 2003: 83~90
49宋轶君.企业环境绩效评价指标体系的构建及其应用.北方工业大学学位论文. 2007: 4~5
50陈静,林逢春.国际企业环境绩效评价指标体系差异分析.城市环境与城市生态. 2005, 18(4): 18~20
51陈静,林逢春.国际企业环境绩效评价指标体系与我国相关法规相容性分析.国际合作与交流. 2004: 58~62
52 Mark O.R., David W. and Matthias G. ISO 14031: Effective mechanism to environmental performance evaluation. Corporate Environmental Strategy. 2000, 7(3): 267~275
53谢芳,李慧明.企业的环境责任与环境绩效评估.现代财经. 2005, 25(1): 40~42
54潘红磊.国际环境管理标准化的发展趋势.石油工业技术监督. 2006, (5): 45~46
55 Young W., Rikhardsson P.M., Starkey R. ISO14031 Environmental Performance Evaluation - Added Value to Business and the Environment. Proceedings of the Business Strategy and the Environment. 1999: 353~357
56 Ministry of the Environment Government of Japan. Environmental Performance Indicators for Business. 2000: 6~17
57 Cascio J. International Environmental Standardization. Proceedings of Electronics and the Environment IEEE International Symposium. 1993: 157~159
58谢芳,李慧明.企业环境绩效评价标准的演进与整合.经济管理. 2006, (7): 17~20
59 Robert D. M. Environmental Performance Standards and the Adoption of Technology. Ecological Economics. 2006, 58(2): 238~248
60 Peter C. S. Measure of Environmental Performance and Ecosystem Condition. National Academy of Engineering, Press. 1999: 1~226
61孙黎明,赵旭.关于生态效益的理论探讨.商业研究. 2004, (23): 106~108
62刘飞,曹华军.绿色制造的理论体系框架.中国机械工程. 2000, 11(9): 961~964
63刘晓旭,于洪海.机械产品绿色度评价体系研究.四川理工学院学报(自然科学版). 2004, 17(1): 51~54
64 Tierney R.J. Green by Design: Factor Ten Glals at Ptatt& Whitney. Corporate Environmental Strategy. 2001, 18(5): 1~10
65刘焰,刘华楠,张大勇.基于生产链的企业环境绩效测度模型.华中科技大学学报. 2003, 31(9): 25~27
66 John F. W. Green Marketing & Management: A Global Perspective. Blackwell Publishing. 1999: 93~96
67周晓农.绿色营销内涵与要素探析.贵阳学院学报(社会科学版). 2006, (2): 52~55
68élisabeth L., Louis A L. and Stéphane T. Determinants and Impacts of Environmental Performance in SMEs. R&D Management. 2003, 33(3): 263~283
69 Azzone G. and Noci G. Measuring the Environmental Performance of New Products: an Integrated Approach. International Journal of production research. 1996, 34(11): 3055~3078
70 Joosung J. L., Kiminori G. and Fumio K. Analyzing the Innovation Process for Environmental Performance Improvement. Technological Forecasting and Social Change. 2006, 73(3): 290~301
71 Choi A.C.K., Karbernick H., Lai W.H. Manufacturing Processed Modeling for Environmental Impact Assessment. Journal of Materials Processing Technology. 1997, (70): 231~238
72 Yanchun L., Zhiming J., Leu M.C. and Caudill R. Environmental Performance Analysis of Solid Freedom Fabrication Processes. Proceedings of Electronics and the Environment IEEE International Symposium. 1999: 1~6
73葛家澍,李若山.九十年代西方会计理论的一个新思潮——绿色会计理论.会计研究. 1992, (5): 1~6
74贾妍妍.环境绩效评价指标体系初探.重庆工学院学报. 2004, 18(2): 74~76
75陈静.企业环境绩效评价体系研究——以上海市典型企业为例.华东师范大学学位论文. 2006: 21~29
76乔引华,乔鹏芳,薛红梅.企业环境绩效评价指标体系的构建.财会月刊. 2006, (32): 19~20
77曹颖.环境绩效评价指标体系研究——以云南省为例.生态经济. 2006, (5): 330~332
78林军.城市政府建立环境管理体系的绩效分析.环境保护. 2002, (2): 12~14
79高秀平,郭沛源. 2006环境绩效指数(EPI)报告.世界环境. 2006, (6): 42~51
80曹颖,刘昕.云南省环境绩效评价指标体系构建.环境保护. 2006, (2): 61~63
81经济合作与发展组织(OECD).环境绩效评价:德国.中国环境科学出版社. 2006: 89~135
82 Tyteca D. Linear Programming Models for the Measurement of Environmental Performance of Firms: Concepts of Empirical Results. Journal of Productivity Analysis. 1997, 8: 175~189
83 Motta R.S. Analyzing the Environmental Performance of the Brazilian Industrial Sector. Ecological Economics. 2006, 57(2): 269~281
84杨东宁,袁东星.树立环境价值观,引导可持续发展.北方环境. 1999, (2): 8~10
85汤亚莉,邓丽.基于环境价值链的环境绩效审计方法.科技进步与对策. 2006, (11): 99~101
86唐建荣,张承煊.基于Matlab人工神经网络的企业环境绩效评价.集团经济研究. 2006, (28): 230~231
87王玉振.环境绩效评估与环境报告书.化学工业出版社. 2006: 45~48
88刘娜,于胜道.浅议我国企业环境绩效的信息披露.商业会计. 2006, (4): 16~17
89胡嵩.环境绩效评价概述及探讨.北方经贸. 2006, (1): 45~46
90 Dietrich E. and Lubomir L. Effects of Ownership and Financial Performance on Corporate Environmental Performance. Journal of ComparativeEconomics. 2006, 34(1): 111~129
91秦颖,武春友,徐光.企业行为与环境绩效之间关系的相关性分析与实证研究.科学学与科学技术管理. 2004, (2): 129~131
92王爱兰.企业的环境绩效与经济绩效.经济管理. 2005, (15): 31~33
93林汉川.中国中小企业发展机制研究.商务印书馆. 2003: 8~17
94国家经贸委,国家计委,财政部,国家统计局.中小型企业标准暂行规定. 2003
95毕克新.中小企业技术创新测度与评价研究.科学出版社. 2006: 30~35
96陈衍泰,陈国宏,李美娟.综合评价方法分类及研究进展.管理科学学报. 2004, 7(2): 69~75
97彭婷,姜佩华.层次分析法在环境绩效评价中的应用.能源与环境. 2007, (1): 13~14
98 Michael W. T. and Julian D. M. Improving Environmental Performance Assessment: A Comparative Analysis of Weighting Methods Used to Evaluate Chemical Release Inventories. Journal of Industry Ecology. 2004, 8(1-2): 143~172
99 Chao R., Takahashi, Katsuhiko, Jing W. Enterprise Waste Evaluation Using the Analytic Hierarchy Process and Fuzzy Set Theory. Production Planning & Control. 2003, 14(1): 90
100 Buckley J.J., Feuring T., Yoi C., Haya S. Fuzzy Hierarchical Analysis Revisited. European Journal of Operational Research. 2001, 129(1): 48~64
101黄文怡,施励行.运用平衡记分卡协助企业环境绩效评价与环境策略管理.国立成功大学学位论文. 2003: 1~13
102 Idalina D.S., Lucas R., Paula A. From Environmental Performance Evaluation to Eco-efficiency and Sustainability Balanced Score Cards. Environmental Quality Management. 2002, 12(2): 51~64
103张茂华,颜小龙.基于平衡记分卡下的企业环境绩效评估.大众科学(科学研究与实践). 2007, (23): 76~77
104 Hudon S., Yan Y. and Kinsner W. A Comparative Study of Neural Network Models. Mathematical and Computer Modeling. 1990, 14: 300~304
105 Basheer I. A. and Hajmeer M. Artificial Neural Networks: Fundamentals, Computing, Design, and Application. Journal of Microbiological Methods. 2000, 43(1): 3~31
106 Jianqiang Y., Qian W., Dongbin Z. and John T. W. BP Neural Network Prediction-based Variable-period Sampling Approach for Networked Control Systems. Applied Mathematics and Computation. 2007, 185(2): 976~988
107唐建荣,张承煊.基于BP人工神经网络的企业环境绩效评价.统计与决策. 2006, (22): 161~163
108 Islamoglu Y., Kurt A. and Parmaksizoglu C. Performance Prediction for Non-adiabatic Capillary Tube Suction Line Heat Exchanger: an Artificial Neural Network Approach. Energy Conversion and Management. 2005, 46(2): 223~232
109陈静,林逢春,曾智超.企业环境绩效模糊综合评价.环境污染与防治. 2006, 28(1): 37~40
110刘丽敏,底萌妍.企业环境绩效评价方法的拓展:模糊综合评价.统计与决策. 2007, (17): 150~151
111林逢春,陈静.企业环境绩效评价指标体系及模糊综合指数评价模型.华东师范大学学报. 2006, (6): 59~66
112聂丹丹,田金玉.企业环境绩效模糊综合评价研究.财会通讯. 2007, (12): 15~16
113张艳.绿色制造环境绩效模型的建立及应用.江汉大学学报. 2005, 33(1): 34~36
114 Peng Z., Kim L.P. and Beng W.A. A Non-radial DEA Approach to Measuring Environmental Performance. European Journal of Operational Research. 2007, 178(1): 1~9
115 Kleine A. A General Model Framework for DEA. A. Omega. 2004, 32(1): 17~20
116李从欣,李国柱,李翼恒.基于数据包络分析的环境绩效研究.财会通讯. 2008, (6): 520~523
117 Zhou P., Ang B.W. and Poh K.L. Measuring Environmental Performance under Different Environmental DEA Technologies. Energy Economics. 2006: 1~14
118孙静春,常琳,张博.燃煤电厂环境绩效评价数据包络分析.西安工程科技学院学报. 2005, 19(2): 157~161
119 Hermann B.G., Kroeze C. and Jawjit W. Assessing Environmental Performance by Combining Life Cycle Assessment, Multi-criteria Analysisand Environmental Performance Indicators. Journal of Cleaner Production. 2006: 1~10
120 Rhodes S., Karsell B., Palmer C. and Blazek M. Standardization of the Life Cycle Environmental Performance in the Energy Sector: ASTM Draft Standard: E067110 Quantifying and Reporting the Environmental Performance of Electric Power Generation Facilities and Infrastructure; Implications to the Electronics Sector. Proceedings of Electronics and the Environment IEEE International Symposium. 2006: 61~66
121 Maruschke J. and Rosemann B. Measuring Environmental Performance in the Early Phases of Product Design Using Life Cycle Assessment. Environmentally Conscious Design and Inverse Manufacturing Fourth International Symposium. 2005: 248~249
122刘永祥,潘志强.主成分分析法和环境杠杆评价法在企业环境绩效评价中的应用.大众科技. 2006, (6): 104~105
123 Hollands K., Wing A.M and Dafertshofer A.D. PCA in Studying Coordination and Variability a Tutorial.Clinical Biomechanics. 2004, 19(4): 415~428
124 Giordani P., Kiers, Henk A.L. Principal Component Analysis of Symmetric Fuzzy Data. Computational Statistics & Data Analysis. 2004, 45(3): 519~548
125 William F., Christensen. Modeling and Prediction for Multivariate Spatial Factor Analysis. Journal of Statistical Planning and Inference. 2003, 115(2): 543~564
126 Reagan, Joey. Theory Into Practice:Toward a Set of Standards for the Use of Factor Analysis. Journal of Broadcasting & Electronic Media. 2000, 44(2): 324~329
127 Corbett C.J. and Pan J.N. Evaluating Environmental Performance Using Statistical Process Control Techniques. European Journal of Operational Research. 2002, 139(1): 68~83
128 Poter M.E. and Van der Linde C. Green and Competitive: Ending and Stalemate. Harvard Business Review. 1995, 73(5): 120~134
129 Hart S.L. A Natural Resource Based View of the Firm. Academy of Management Review. 1995, 20(4): 986~1014
130 Shrivastava P. The Role of Corporation in Achieving EcologicalSustainability. Academy of Management Review. 1995, 20(4): 936~960
131 Seong R.L., Donghee P., Jong M.P. Analysis of Effects of an Objective Function on Environmental and Economic Performance of a Water Network System Using Life Cycle Assessment and Life Cycle Costing Methods. Journal of Chemical Engineering. 2008, 144(3): 368~378
132 Russo M.V. and Fouts P.A. A Resource-based Perspective on Corproate Environmental Performance and Profitability. Academy of Management Journal. 1997, 40: 534~559
133 Walley N. and Whitehead. It’s not Easy Being Green. Harvard Business Review. 1994, 72(3): 171~180
134 Mahapatra S. Investor Reaction to Corporate Social Accounting. Journal of Business Finance and Accounting. 1984, 11(1): 29~40
135 Conrad K. and Morrison C.J. The Impact of Pollution Abatement Investment on Productivity Change: An Empirical Comparison of the US Germany and Canada. Southern Economic Journal. 1989, 55: 684~698
136 Jaggi B. and Freedman M. An Examination of the Impact of Pollution Performance on Economic and Market Performance: Pulp and Paper Firms. Journal of Business Finance and Accounting. 1992, 19(5): 697~713
137秦颖,武春友,翟鲁宁.企业环境绩效与经济绩效关系的理论研究与模型构建.系统工程理论与实践. 2004, (8): 111~117
138杨东宁,周长辉.企业环境绩效与经济绩效的动态关系模型.中国工业经济. 2004, (4): 43~50
139步丹璐.生态效率与环境成本管理.财会月刊. 2007, (30): 13~14
140 Kerlinger F. and Orlando L.H. Foundation of Behavioral Research. Harcourt College Publishers. 2000: 101~105
141刘德银.企业环境绩效综合评价探讨.理论与改革. 2007, (1): 106~108
142台湾省经济部工业局.环境绩效评估指标应用指引技术手册. 2002: 56~67
143孟庆堂,鞠美庭,李智.生态效率:可持续发展的环境管理理论探索.中国环境管理. 2004, (1): 23~25
144程大友.企业经营者绩效的二次相对效益评价.商业经济与管理. 2004, (2): 36~39
145冯英浚,王大伟,丁文桓,任柏明.绩效管理与管理有效性.中国软科学.2003, (4): 132~136
146武春友.资源效率与生态规划管理.清华大学出版社. 2006: 125~128
147林岗,钱阳.基于遗传神经网络的机电产品绿色度评价.机械设计与制造. 2006, (5): 151~153
148 Sun Y.F., Wang X.L., Zhang S.H., Mei C.S. Multiobjective Optimization of Water Resources Based on Genetic Algorithm. Bioinformatics and Biomedical Engineering 2nd International Conference. 2008, 2: 4742~4746
149冯军旗,潘艳辉,余杰,张宝军.基于GA-BP-SD模型的生态环境质量综合评价.环境科学与管理. 2007, 32(9): 180~182
150李玉磊.中小企业员工绩效评估的设计与应用.郑州航空工业管理学院学报(管理科学版). 2004, 22(3): 82~84
151 Paulussen J., Wang R.S. Clean Production and Ecological Industry: A Key to Eco-city Development. Chinese Journal of Population, Resources and Environment. 2005, 3(1): 3~8
152朱孔来.评价指标的非线性无量纲模糊处理方法.系统工程. 1996, 14(6): 58~62
153 Zhibin W., Yihua C. The Maximizing Deviation Method for Group Multiple Attribute Decision Making under Linguistic Environment. Fuzzy Sets and Systems. 2007, 158(14):1608~1617
2谢芳,李慧明.企业的环境责任与环境绩效评价.现代经济. 2005, 25(1): 40~42
3李静江.企业环境会计和环境报告书.清华大学出版社. 2003: 99~106
4王涛.中国沙漠与沙漠化报告.河北科学技术出版社. 2003: 324~325
5国家环保总局和国家统计局.中国绿色国民经济核算研究报告2004. 2004: 150~175
6徐州市发展和改革委员会.和谐社会.决策参考. 2005, (8): 6~7
7 World Commission on Environment and Development. Our Common Future. Oxford University Press. 1998: 1023~1027
8方发龙,吴光,陈亚平.建立实施ISO14001环境管理体系与中小企业可持续发展.环境科学与技术. 2004, 27(5): 42~44
9李虹,刘晓平.企业环境绩效评价研究.天津经济. 2008, (9): 63~66
10周玫.论核心竞争力与中小企业发展.当代经济. 2002, (2): 70~72
11陆凤林,徐立青.中小企业社会责任投入成本与收益分析.商业时代. 2007, (3): 53~54
12李景勃.试论经济欠发达地区中小企业核心竞争力的构建.贵州工业大学学报(社会科学版). 2003, 5(1): 29~33
13吕军.我国中小企业发展存在的问题及对策.中国集体经济. 2004, (8): 32~34
14胡美琴,李元旭.全球化与中小企业绿色管理.上海企业. 2007, (8): 32~34
15 Visvanathan C. Issues for Better Implementation of Cleaner Production in Asian Small and Medium Industries. Journal of Cleaner Production, 1999(7): 127~134
16何劲.推进中小企业生态经济管理的障碍及对策.乡镇企业研究. 2003, (6): 9~11
17彭斯震.论中小企业环境管理的手段与策略.中国环境管理. 2001, (4): 14~17
18宋轶军,刘永祥.国内外环境绩效评价研究现状及启示.会计之友. 2006,(9): 60~61
19赵贺春,郑永忠.工业发展模式与环境绩效之关系研究.北方工业大学学报. 2002, 14(2): 5~11
20迈克尔,阿尔玛,王思进.环境营销.中国机械出版社. 2000: 121~126
21宋金波.基于生态经济理论的企业环境成本控制研究.大连理工大学学位论文. 2003: 100~101
22胡希.生态视角下的企业可持续发展.经济与管理研究. 2004, (6): 232~235
23韩敏.清洁生产在环境管理中的应用.机械管理开发. 2006, (4): 116~117
24 Hicks C., and Dietmar R. Improving Cleaner Production through the Application of Environmental Management Tools in China. Journal of Cleaner Production. 2007, 15(5): 395~408
25傅泽强,杨明,段宁,乔琦.生态工业技术的概念、特征及比较研究.环境科学研究. 2006, 19(4): 154~158
26郑季良.企业的环境绩效目标及其评估探讨.工业工程. 2007, 10(3): 41~44
27郑季良,邹平.对企业环境绩效的思考.生态经济. 2005, (10): 109~111
28吴群英,汪少华.产业群生态化模式研究及实证分析.科技进步与对策. 2006, (3): 117~119
29郑士贵.产学研合作的发展趋势.管理科学文摘. 1998, (3): 39
30 Shuangyu X. and Kohji H. Corporate Environmental Performance Evaluation: a Measurement Model and a New Concept. Business Strategy and the Environment. 2007, 16(2): 148~168
31王磊.论绿色营销与可持续发展.商业时代. 2007, (21): 19~22
32 Mosovsky J., Dispenza J., Dickinson D., Morabito J., Caudill R. and Alli N. Assessing Product Design Alternatives with Respect to Environmental Performance and Sustainability: a Case Study for Circuit Pack Faceplates. Proceedings of Electronics and the Environment IEEE International Symposium. 2001: 252~257
33 Chambers G.C. and Cox D.G. Meeting OEM Customer Product Environmental Performance Expectations through Environmental Product Design (EPD) Roadmaps and Specifications. Proceedings of Electronics and the Environment IEEE International Symposium. 1996: 242~247
34 Maruschke J.L., Rosemann B. Measuring Environmental Performance in the Early Phases of Product Design Using Life Cycle Assessment. Proceedings of Eco Design International Symposium on Environmentally Conscious Design and Inverse Manufacturing. 2005: 1~2
35 Hussey D.M. and Eagan P.D. Validating an Environmental Performance Improvement Model for Large and Small Companies. Proceedings of Electronics and the Environment IEEE International Symposium. 2003: 193~198
36 Klassen R.D., McLaughlin V.P. The Impact of Environmental Management on Firm Performance. Management Science.1996, 42: 1199~1214
37 Vivian W.Y. Tam, L.Y. Shen, Rico M.Y. Yau and C.M. Tam. On Using a Communication-mapping Model for Environmental Management (CMEM) to Improve Environmental Performance in Project Development Processes. Building and Environment. 2007, 42(8): 3093~3107
38 Dennis M. H. and Patrick D. E. Using Structural Equation Modeling to Test Environmental Performance in Small and Medium-sized Manufacturers: Can SEM help SMEs. Journal of Cleaner Production. 2007, 15(4): 303~312
39 Weitz K.A. and Corbet K.S. Developing an Integrated Environmental Performance Measurement System. Proceedings of Electronics and the Environment IEEE International Symposium. 1995: 29 ~33
40 Henri J.F and Marc J. Environmental Performance Indicators: An Empirical Study of Canadian Manufacturing Firms. Journal of Environmental Management. 2007: 1~12
41杨辉.推进环境管理体系认证的PDCA循环法.化工管理. 2006,(9): 59~62
42 Thoresen J. Environmental Performance Evaluation - a Tool for Industrial Improvement. Journal of Cleaner Production. 1999, 7(5): 365~370
43 Ram B., Stevels A., Griese H., Middendorf A., Muller J., Nissen N.F. and Reich H. Environmental Performance of Mobile Products. Proceedings of Electronics and the Environment IEEE International Symposium. 1999: 140~145
44 Grenchus E., Johnson S. and McDonnell D. Improving Environmental Performance through Reverse Logistics at IBM(R). Proceedings of Electronics and the Environment IEEE International Symposium. 2001
45刘丽敏,杨淑娥,袁振兴.国际环境绩效评价标准综述.统计与决策. 2007, (16): 150~153
46大卫·皮尔斯,阿尼尔·马肯亚,爱德华·巴比尔.绿色经济蓝图.北京师范大学出版社. 1996: 76~81
47联合国贸易与发展会议.环境成本和负债的会计与财务报告.中国财政经济出版社. 2003: 31~35
48高铁文.企业环境业绩与经济业绩指标的结合:联合国贸易与发展会议发布.中国财政经济出版社. 2003: 83~90
49宋轶君.企业环境绩效评价指标体系的构建及其应用.北方工业大学学位论文. 2007: 4~5
50陈静,林逢春.国际企业环境绩效评价指标体系差异分析.城市环境与城市生态. 2005, 18(4): 18~20
51陈静,林逢春.国际企业环境绩效评价指标体系与我国相关法规相容性分析.国际合作与交流. 2004: 58~62
52 Mark O.R., David W. and Matthias G. ISO 14031: Effective mechanism to environmental performance evaluation. Corporate Environmental Strategy. 2000, 7(3): 267~275
53谢芳,李慧明.企业的环境责任与环境绩效评估.现代财经. 2005, 25(1): 40~42
54潘红磊.国际环境管理标准化的发展趋势.石油工业技术监督. 2006, (5): 45~46
55 Young W., Rikhardsson P.M., Starkey R. ISO14031 Environmental Performance Evaluation - Added Value to Business and the Environment. Proceedings of the Business Strategy and the Environment. 1999: 353~357
56 Ministry of the Environment Government of Japan. Environmental Performance Indicators for Business. 2000: 6~17
57 Cascio J. International Environmental Standardization. Proceedings of Electronics and the Environment IEEE International Symposium. 1993: 157~159
58谢芳,李慧明.企业环境绩效评价标准的演进与整合.经济管理. 2006, (7): 17~20
59 Robert D. M. Environmental Performance Standards and the Adoption of Technology. Ecological Economics. 2006, 58(2): 238~248
60 Peter C. S. Measure of Environmental Performance and Ecosystem Condition. National Academy of Engineering, Press. 1999: 1~226
61孙黎明,赵旭.关于生态效益的理论探讨.商业研究. 2004, (23): 106~108
62刘飞,曹华军.绿色制造的理论体系框架.中国机械工程. 2000, 11(9): 961~964
63刘晓旭,于洪海.机械产品绿色度评价体系研究.四川理工学院学报(自然科学版). 2004, 17(1): 51~54
64 Tierney R.J. Green by Design: Factor Ten Glals at Ptatt& Whitney. Corporate Environmental Strategy. 2001, 18(5): 1~10
65刘焰,刘华楠,张大勇.基于生产链的企业环境绩效测度模型.华中科技大学学报. 2003, 31(9): 25~27
66 John F. W. Green Marketing & Management: A Global Perspective. Blackwell Publishing. 1999: 93~96
67周晓农.绿色营销内涵与要素探析.贵阳学院学报(社会科学版). 2006, (2): 52~55
68élisabeth L., Louis A L. and Stéphane T. Determinants and Impacts of Environmental Performance in SMEs. R&D Management. 2003, 33(3): 263~283
69 Azzone G. and Noci G. Measuring the Environmental Performance of New Products: an Integrated Approach. International Journal of production research. 1996, 34(11): 3055~3078
70 Joosung J. L., Kiminori G. and Fumio K. Analyzing the Innovation Process for Environmental Performance Improvement. Technological Forecasting and Social Change. 2006, 73(3): 290~301
71 Choi A.C.K., Karbernick H., Lai W.H. Manufacturing Processed Modeling for Environmental Impact Assessment. Journal of Materials Processing Technology. 1997, (70): 231~238
72 Yanchun L., Zhiming J., Leu M.C. and Caudill R. Environmental Performance Analysis of Solid Freedom Fabrication Processes. Proceedings of Electronics and the Environment IEEE International Symposium. 1999: 1~6
73葛家澍,李若山.九十年代西方会计理论的一个新思潮——绿色会计理论.会计研究. 1992, (5): 1~6
74贾妍妍.环境绩效评价指标体系初探.重庆工学院学报. 2004, 18(2): 74~76
75陈静.企业环境绩效评价体系研究——以上海市典型企业为例.华东师范大学学位论文. 2006: 21~29
76乔引华,乔鹏芳,薛红梅.企业环境绩效评价指标体系的构建.财会月刊. 2006, (32): 19~20
77曹颖.环境绩效评价指标体系研究——以云南省为例.生态经济. 2006, (5): 330~332
78林军.城市政府建立环境管理体系的绩效分析.环境保护. 2002, (2): 12~14
79高秀平,郭沛源. 2006环境绩效指数(EPI)报告.世界环境. 2006, (6): 42~51
80曹颖,刘昕.云南省环境绩效评价指标体系构建.环境保护. 2006, (2): 61~63
81经济合作与发展组织(OECD).环境绩效评价:德国.中国环境科学出版社. 2006: 89~135
82 Tyteca D. Linear Programming Models for the Measurement of Environmental Performance of Firms: Concepts of Empirical Results. Journal of Productivity Analysis. 1997, 8: 175~189
83 Motta R.S. Analyzing the Environmental Performance of the Brazilian Industrial Sector. Ecological Economics. 2006, 57(2): 269~281
84杨东宁,袁东星.树立环境价值观,引导可持续发展.北方环境. 1999, (2): 8~10
85汤亚莉,邓丽.基于环境价值链的环境绩效审计方法.科技进步与对策. 2006, (11): 99~101
86唐建荣,张承煊.基于Matlab人工神经网络的企业环境绩效评价.集团经济研究. 2006, (28): 230~231
87王玉振.环境绩效评估与环境报告书.化学工业出版社. 2006: 45~48
88刘娜,于胜道.浅议我国企业环境绩效的信息披露.商业会计. 2006, (4): 16~17
89胡嵩.环境绩效评价概述及探讨.北方经贸. 2006, (1): 45~46
90 Dietrich E. and Lubomir L. Effects of Ownership and Financial Performance on Corporate Environmental Performance. Journal of ComparativeEconomics. 2006, 34(1): 111~129
91秦颖,武春友,徐光.企业行为与环境绩效之间关系的相关性分析与实证研究.科学学与科学技术管理. 2004, (2): 129~131
92王爱兰.企业的环境绩效与经济绩效.经济管理. 2005, (15): 31~33
93林汉川.中国中小企业发展机制研究.商务印书馆. 2003: 8~17
94国家经贸委,国家计委,财政部,国家统计局.中小型企业标准暂行规定. 2003
95毕克新.中小企业技术创新测度与评价研究.科学出版社. 2006: 30~35
96陈衍泰,陈国宏,李美娟.综合评价方法分类及研究进展.管理科学学报. 2004, 7(2): 69~75
97彭婷,姜佩华.层次分析法在环境绩效评价中的应用.能源与环境. 2007, (1): 13~14
98 Michael W. T. and Julian D. M. Improving Environmental Performance Assessment: A Comparative Analysis of Weighting Methods Used to Evaluate Chemical Release Inventories. Journal of Industry Ecology. 2004, 8(1-2): 143~172
99 Chao R., Takahashi, Katsuhiko, Jing W. Enterprise Waste Evaluation Using the Analytic Hierarchy Process and Fuzzy Set Theory. Production Planning & Control. 2003, 14(1): 90
100 Buckley J.J., Feuring T., Yoi C., Haya S. Fuzzy Hierarchical Analysis Revisited. European Journal of Operational Research. 2001, 129(1): 48~64
101黄文怡,施励行.运用平衡记分卡协助企业环境绩效评价与环境策略管理.国立成功大学学位论文. 2003: 1~13
102 Idalina D.S., Lucas R., Paula A. From Environmental Performance Evaluation to Eco-efficiency and Sustainability Balanced Score Cards. Environmental Quality Management. 2002, 12(2): 51~64
103张茂华,颜小龙.基于平衡记分卡下的企业环境绩效评估.大众科学(科学研究与实践). 2007, (23): 76~77
104 Hudon S., Yan Y. and Kinsner W. A Comparative Study of Neural Network Models. Mathematical and Computer Modeling. 1990, 14: 300~304
105 Basheer I. A. and Hajmeer M. Artificial Neural Networks: Fundamentals, Computing, Design, and Application. Journal of Microbiological Methods. 2000, 43(1): 3~31
106 Jianqiang Y., Qian W., Dongbin Z. and John T. W. BP Neural Network Prediction-based Variable-period Sampling Approach for Networked Control Systems. Applied Mathematics and Computation. 2007, 185(2): 976~988
107唐建荣,张承煊.基于BP人工神经网络的企业环境绩效评价.统计与决策. 2006, (22): 161~163
108 Islamoglu Y., Kurt A. and Parmaksizoglu C. Performance Prediction for Non-adiabatic Capillary Tube Suction Line Heat Exchanger: an Artificial Neural Network Approach. Energy Conversion and Management. 2005, 46(2): 223~232
109陈静,林逢春,曾智超.企业环境绩效模糊综合评价.环境污染与防治. 2006, 28(1): 37~40
110刘丽敏,底萌妍.企业环境绩效评价方法的拓展:模糊综合评价.统计与决策. 2007, (17): 150~151
111林逢春,陈静.企业环境绩效评价指标体系及模糊综合指数评价模型.华东师范大学学报. 2006, (6): 59~66
112聂丹丹,田金玉.企业环境绩效模糊综合评价研究.财会通讯. 2007, (12): 15~16
113张艳.绿色制造环境绩效模型的建立及应用.江汉大学学报. 2005, 33(1): 34~36
114 Peng Z., Kim L.P. and Beng W.A. A Non-radial DEA Approach to Measuring Environmental Performance. European Journal of Operational Research. 2007, 178(1): 1~9
115 Kleine A. A General Model Framework for DEA. A. Omega. 2004, 32(1): 17~20
116李从欣,李国柱,李翼恒.基于数据包络分析的环境绩效研究.财会通讯. 2008, (6): 520~523
117 Zhou P., Ang B.W. and Poh K.L. Measuring Environmental Performance under Different Environmental DEA Technologies. Energy Economics. 2006: 1~14
118孙静春,常琳,张博.燃煤电厂环境绩效评价数据包络分析.西安工程科技学院学报. 2005, 19(2): 157~161
119 Hermann B.G., Kroeze C. and Jawjit W. Assessing Environmental Performance by Combining Life Cycle Assessment, Multi-criteria Analysisand Environmental Performance Indicators. Journal of Cleaner Production. 2006: 1~10
120 Rhodes S., Karsell B., Palmer C. and Blazek M. Standardization of the Life Cycle Environmental Performance in the Energy Sector: ASTM Draft Standard: E067110 Quantifying and Reporting the Environmental Performance of Electric Power Generation Facilities and Infrastructure; Implications to the Electronics Sector. Proceedings of Electronics and the Environment IEEE International Symposium. 2006: 61~66
121 Maruschke J. and Rosemann B. Measuring Environmental Performance in the Early Phases of Product Design Using Life Cycle Assessment. Environmentally Conscious Design and Inverse Manufacturing Fourth International Symposium. 2005: 248~249
122刘永祥,潘志强.主成分分析法和环境杠杆评价法在企业环境绩效评价中的应用.大众科技. 2006, (6): 104~105
123 Hollands K., Wing A.M and Dafertshofer A.D. PCA in Studying Coordination and Variability a Tutorial.Clinical Biomechanics. 2004, 19(4): 415~428
124 Giordani P., Kiers, Henk A.L. Principal Component Analysis of Symmetric Fuzzy Data. Computational Statistics & Data Analysis. 2004, 45(3): 519~548
125 William F., Christensen. Modeling and Prediction for Multivariate Spatial Factor Analysis. Journal of Statistical Planning and Inference. 2003, 115(2): 543~564
126 Reagan, Joey. Theory Into Practice:Toward a Set of Standards for the Use of Factor Analysis. Journal of Broadcasting & Electronic Media. 2000, 44(2): 324~329
127 Corbett C.J. and Pan J.N. Evaluating Environmental Performance Using Statistical Process Control Techniques. European Journal of Operational Research. 2002, 139(1): 68~83
128 Poter M.E. and Van der Linde C. Green and Competitive: Ending and Stalemate. Harvard Business Review. 1995, 73(5): 120~134
129 Hart S.L. A Natural Resource Based View of the Firm. Academy of Management Review. 1995, 20(4): 986~1014
130 Shrivastava P. The Role of Corporation in Achieving EcologicalSustainability. Academy of Management Review. 1995, 20(4): 936~960
131 Seong R.L., Donghee P., Jong M.P. Analysis of Effects of an Objective Function on Environmental and Economic Performance of a Water Network System Using Life Cycle Assessment and Life Cycle Costing Methods. Journal of Chemical Engineering. 2008, 144(3): 368~378
132 Russo M.V. and Fouts P.A. A Resource-based Perspective on Corproate Environmental Performance and Profitability. Academy of Management Journal. 1997, 40: 534~559
133 Walley N. and Whitehead. It’s not Easy Being Green. Harvard Business Review. 1994, 72(3): 171~180
134 Mahapatra S. Investor Reaction to Corporate Social Accounting. Journal of Business Finance and Accounting. 1984, 11(1): 29~40
135 Conrad K. and Morrison C.J. The Impact of Pollution Abatement Investment on Productivity Change: An Empirical Comparison of the US Germany and Canada. Southern Economic Journal. 1989, 55: 684~698
136 Jaggi B. and Freedman M. An Examination of the Impact of Pollution Performance on Economic and Market Performance: Pulp and Paper Firms. Journal of Business Finance and Accounting. 1992, 19(5): 697~713
137秦颖,武春友,翟鲁宁.企业环境绩效与经济绩效关系的理论研究与模型构建.系统工程理论与实践. 2004, (8): 111~117
138杨东宁,周长辉.企业环境绩效与经济绩效的动态关系模型.中国工业经济. 2004, (4): 43~50
139步丹璐.生态效率与环境成本管理.财会月刊. 2007, (30): 13~14
140 Kerlinger F. and Orlando L.H. Foundation of Behavioral Research. Harcourt College Publishers. 2000: 101~105
141刘德银.企业环境绩效综合评价探讨.理论与改革. 2007, (1): 106~108
142台湾省经济部工业局.环境绩效评估指标应用指引技术手册. 2002: 56~67
143孟庆堂,鞠美庭,李智.生态效率:可持续发展的环境管理理论探索.中国环境管理. 2004, (1): 23~25
144程大友.企业经营者绩效的二次相对效益评价.商业经济与管理. 2004, (2): 36~39
145冯英浚,王大伟,丁文桓,任柏明.绩效管理与管理有效性.中国软科学.2003, (4): 132~136
146武春友.资源效率与生态规划管理.清华大学出版社. 2006: 125~128
147林岗,钱阳.基于遗传神经网络的机电产品绿色度评价.机械设计与制造. 2006, (5): 151~153
148 Sun Y.F., Wang X.L., Zhang S.H., Mei C.S. Multiobjective Optimization of Water Resources Based on Genetic Algorithm. Bioinformatics and Biomedical Engineering 2nd International Conference. 2008, 2: 4742~4746
149冯军旗,潘艳辉,余杰,张宝军.基于GA-BP-SD模型的生态环境质量综合评价.环境科学与管理. 2007, 32(9): 180~182
150李玉磊.中小企业员工绩效评估的设计与应用.郑州航空工业管理学院学报(管理科学版). 2004, 22(3): 82~84
151 Paulussen J., Wang R.S. Clean Production and Ecological Industry: A Key to Eco-city Development. Chinese Journal of Population, Resources and Environment. 2005, 3(1): 3~8
152朱孔来.评价指标的非线性无量纲模糊处理方法.系统工程. 1996, 14(6): 58~62
153 Zhibin W., Yihua C. The Maximizing Deviation Method for Group Multiple Attribute Decision Making under Linguistic Environment. Fuzzy Sets and Systems. 2007, 158(14):1608~1617