Abstract

The low-carbon economy is an economic form which expenses the lowest carbon emissions, environmental and economic cost to get the future development. As the most important microeconomic activity units, manufacturing companies are the pillars to develop a low-carbon economy because of their huge energy consumption and emission. The performance of manufacturing companies' operation and development mainly reflect through the performance evaluation system. However, the traditional performance evaluation system which emphasize on the economic benefits exposed some shortcomings, such as neglecting the environmental and social benefits, etc. For this reasons, this paper established the manufacturing companies' performance evaluation system which based on economic performance aspect, focus on the social responsibility and environment aspects. Through the applied research of this system shows that: the weight of indicator-“three wastes” emissions ranks second place, and the weight of indicator-“rate of environmental protection investment” ranks the fifth. The outcome reflects Chinese manufacturing companies have realized, also would like to use certain amount of profit into the R&D of low-carbon and green technology, the reduction of energy emission, and other environment protection aspects.

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