煤炭企业EVA综合平衡计分卡业绩评价体系的构建  

Construction of EVA Comprehensive Balancing Score Card Performance Evaluation System of Coal Enterprises

作　　者：樊瑞 FAN Rui(Financial Department of Xinmeng Company of Shenhua Materials Group Co.,Ltd,Erdos,Inner Mongoli,017000)

机构地区：[1]神华物资集团有限公司新蒙公司,内蒙古鄂尔多斯017000

出　　处：《神华科技》2017年第2期19-22,39,共5页Shenhua Science and Technology

摘　　要：本文旨在根据我国煤炭企业实际情况,将企业战略目标、盈利驱动因素与最终财务成果有机结合起来,建立一套适应我国煤炭企业转型发展特点,以EVA为核心,以BSC为载体的科学综合业绩评价体系,从而客观地评价煤炭企业的经营绩效,引导煤炭企业科学成功转型,推动企业协调可持续发展,从而实现企业价值最大化。This paper aims at that in accordance with the actual situation of China's coal enterprises to combine with the strategic goal of enterprises,profit drive factors and final financial outcomes,building a set of scientific comprehensive performance evaluation system that suit transformation and upgrading characteristics of China's coal enterprises,setting the EVA as the core and BSC as carrier,and then objectively evaluate operating performance of coal enterprises,guiding the scientific and successful transformation of coal enterprises,to finally achieve the maximization of enterprise values.

关 键 词：煤炭企业 业绩评价 经济增加值(EVA) 平衡计分卡(BSC) EVA综合平衡计分卡 

分 类 号：F2[经济管理—国民经济]