中文摘要：

生态效率与生态收益,客观上存在距离.由于生态效率指标固有的局限性,企业生态效率的提高不一定意味着生态绩效的好转.企业生态收益既来源于企业的生产过程,又形成于企业产品和服务的消费使用环节,因而生态收益作为企业绩效计量指标,兼具过程理性和结果理性、集体理性和个体理性相结合的特点,在规范企业生态行为的动机上,生态收益能发挥更好的作用.因此,作为可持续发展的企业绩效计量指标,生态收益指标更具可行性.

英文摘要：

The distance objectively exists between eco - efficiency and eco - income. Because of the intrinsic shortage of eco - efficiency, the progress in enterprises＇ eco - efficiency doesn ＇ t mean the better of eco - environment. As a performance indicator for enterprise, eco - income comes not only from the enterprise production process, but also from the services and consumption which the product supplies, so it＇ s both procedural and result rationality, and acts as the combination of collective rationality and individual rationality. As a performance indicator for enterprise, eco - income can act more than other performance indicators such as eco - efficiency on the regulation of the enterprise＇ s behavior. So the eco - income is the better choice as enterprise＇ s performance indicator under the background of sustainable.