绿色发展背景下企业绩效评价方法的与时俱进——以平衡计分卡和安踏公司为例
Enterprise Performance Evaluation Methods in Line with the Times under the Background of Green Development—Taking the Balanced Scorecard and Anta Company as an Example

新时代绿色发展背景下，各行各业的发展都需要与时俱进，注重经济与环境效益的双丰收。科技企业要不断发展新的科学技术，制造业企业要不断装备更加先进的机器设备，以求在经济发展的同时，逐步减少对环境的污染和资源的浪费。与此同时，“物”的改进也要辅以“人”的科学管理，这样才能使得物尽其用，才能事半功倍，才能为企业发展提供正向动力。平衡计分卡作为一种人为提出的很有效的企业绩效评价方法，其合理的使用能给企业发展带来积极作用。所以，平衡计分卡这种绩效评价方法也要与时俱进，打破时代局限，创新发展，才能满足新时代的绿色发展需求。
In the context of green development in the new era, the development of various industries needs to keep pace with the times and focus on the dual harvest of economic and environmental benefits. Technology companies need to constantly develop new scientific and technological advancements, while manufacturing enterprises need to equip themselves with more advanced machinery and equipment, in order to gradually reduce environmental pollution and resource waste while promoting economic development. At the same time, the improvement of “things” should also be accompanied by scientific management of “people”, so as to make full use of things, achieve twice the result with half the effort, and provide positive impetus for the development of enterprises. The balanced scorecard, as an effective human proposed method for evaluating corporate performance, can have a positive impact on the development of enterprises when used reasonably. Therefore, the balanced scorecard, as a performance evaluation method, must also keep up with the times, break through the limitations of the times, innovate and develop in order to meet the green development needs of the new era.