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随着我国电力市场的改革深入,需要对企业的业绩有一个客观公正的评价,应用传统的会计指标或者仅仅考虑应用经济增加值这一指标并不能达到所需的评价效果。分析了常用业绩评价方法平衡计分卡法(Balanced Score Card,BSC)和经济增加值法(Economic Value Added,EVA)的实质和优缺点,并将EVA与BSC相结合,构建以EVA为核心、BSC为手段,体现企业战略的业绩评级体系。
With the deepening of China’s power market reform, there is an objective and fair evaluation of the performance of enterprises. The application of traditional accounting indicators or the mere consideration of economic growth added value can not achieve the desired evaluation results. This paper analyzes the essence and advantages and disadvantages of the commonly used performance appraisal methods Balanced Score Card (BSC) and Economic Value Added (EVA), and combines EVA and BSC to construct EVA as the core, BSC as a means to reflect the performance of corporate strategy rating system.