企业可持续发展能力评价综述

With the proposing of national sustainable development strategy, the sustainable development capacity of enterprises has also received more and more attention. This paper generalized domestic and foreign scholars’ research on the meaning of sustainable development of enterprises. From the perspective of financial indicators, the Balanced Scorecard and Sustainability Index, we analyzed foreign scholars’s research on the evaluation methods of the the sustainable development ability of enterprises. And from the perspective of the theoretical exploration and empirical research, we summarized the domestic scholars’ research on the assessment methodologies of sustainable development capacity of enterprises. At last, the paper pointed out the future research directions and development trends.