基于全球价值链和利益相关者理论的跨国公司环境绩效审计评价指标体系的构建

摘要

Based on the theory of global value chain and the stakeholder theory,the paper constructs the index system of performance audit of multi-national corporation from four dimensions:value chain management dimension,capital source dimension,learning and growth dimensions,and social influence dimension. Finally,in order to promote the development of multi-national corporation environmental performance auditing practice,it points out the innovation and the deficiency of the construction.%基于全球价值链理论和利益相关者理论，从价值链管理维度、资金来源维度、学习成长维度、社会影响维度这4个维度科学地构建了跨国公司环境绩效审计指标体系，最后指出该种构建角度的创新点和不足之处，以推动实践中跨国公司环境绩效审计的发展。