华能国际基于eva和bsc业绩评价体系设计会计学专业论文.docxVIP

核心的业绩评价体系具有先发优势，能够全面衡量企业的业绩，同时能够弥补 EVA 和 BSC 各自的不足。华能国际应用本文构建的新业绩评价体系，能够很好的 适应市场的发展，落实企业战略，提高企业价值，增强其竞争力，满足国家产业 发展和股东的要求。 关键字： 经济增加值 平衡计分卡 业绩评价 股东价值 Construction on EVA-BSC based ComPrehensive Performance Evaluation Index System of Huaneng International AbstfaCt Enterprises are facing increasingly fierce competitive environment, the survival and development of enterprises has been sorely tested, this new productive enterprise management all the more important role in the performance evaluation also become increasingly prominent; financial indicators traditional performance evaluation system can not meet the needs of enterprise management, this problem is particularly prominent in our country. In this regard, the need to abandon the profit targets for the core of the evaluation system, a new evaluation tools, and the establishment of a new evaluation system. The Chinese government, enterprises also on this path with unremitting efforts. January 1, 2010, the SASAC formal implementation of the operational performance assessment of the person in charge of the central enterprises Interim Measures, indicators of the economic value added as one of the basic indicators of the annual performance evaluation of the person in charge of the central enterprises, directing the enterprises performance evaluation guide enterprise value management transformation. The electric power industry is the basis of the peoples livelihood, industry, operating results, good or bad, the level of efficiency directly affects all aspects of society, it is bound to become the focus of the SASAC assessment, implementation of EVA performance evaluation is inevitable. Huaneng as traditional thermal power enterprises not only faces competition from non-thermal power enterprises and facing the coal prices and electricity prices two squeeze Huaneng Power International, which requires the establishment of a state-of-the-art performance evaluation system, and quickly made the industrial upgrading. In