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企业评价是一种目标导向性活动。面对资源日趋紧张及环境日趋恶化的形势,满足可持续发展和环境治理的要求,对企业的评价应体现其资源的利用效率,因此文章首先提出并论证了构建资源节约导向型的企业评价指标体系的必要性。其次,将企业资源划分为土地、能源、水资源和矿产资源,并从资源占用、资源节约、资源回收利用方面探讨了指标体系的构建方法,给出了基于资源节约的指标体系。最后应用改进后的主成分分析法对该指标体系进行评价,克服以往评价方法客观性不强的缺点。
Business evaluation is a goal-oriented activity. Faced with increasingly tense resources and deteriorating environment to meet the requirements of sustainable development and environmental governance, the evaluation of enterprises should reflect the efficiency of the use of resources, so the article first proposed and demonstrated the construction of resource-saving oriented enterprise evaluation index Necessity of the system. Secondly, the enterprise resources are divided into land, energy, water resources and mineral resources. The methods of constructing index system are discussed from the aspects of resource occupation, resource saving and resource recycling. The index system based on resource saving is given. Finally, the improved principal component analysis method is applied to evaluate the index system to overcome the shortcomings of the objectivity of previous evaluation methods.