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绩效评价对上市公司的经营管理起着重要作用,电力行业是关乎国计民生的支柱性行业,随着电力行业体制改革的逐步推进,如何提高电力上市公司经营绩效是亟待人们关注的问题,是绩效评价理论应用的热点和难点。而构建科学、合理的电力上市公司绩效评价指标体系是绩效评价的基础,基于电力行业独有的指标特征,从财务和非财务两个方面,构建较为全面的电力上市公司绩效评价体系。
Performance evaluation plays an important role in the management of listed companies. The power industry is a pillar industry in terms of national economy and the people’s livelihood. With the gradual promotion of the reform of the power industry, how to improve the operating performance of electric power listed companies is a problem that people are most concerned about, Theoretical application of hot and difficult. Building a scientific and rational performance evaluation index system for electric power listed companies is the basis of performance evaluation. Based on the unique characteristics of power industry, this paper constructs a comprehensive evaluation system of power listed companies from both financial and non-financial aspects.