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、社会影响维度这四个维度科学的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。

Based on the theory of global value chain and the stakeholder theory, It constructs the index system of performance audit of Multi-National Corporation from this four dimensions : the value chain management dimension, Capital source dimension, learning and growth dimensions , social influence dimension .Finally ,in order to promote the development of Multi-National Corporation environmental performance auditing practice,it points out that the construction of the innovation and the deficiency.

西北工业大学人文社科与管理振兴基金(GCKY2001)。