摘要
绩效评价是煤炭企业管理中的重要部分,阐述了常见的2种绩效评价理论,分析了平衡计分卡(BSC)和经济增加值(EVA)融合的必要性和可行性,并构建了基于BSC和EVA的煤炭企业绩效评价体系,弥补了传统绩效评价体系的不足,丰富和拓展了企业绩效评价体系。不仅能有效应用于煤炭企业,同时对其他行业的应用也具有一定的借鉴意义。
Performance evaluation is an important part of coal enterprise management,two common performance evaluation theories were expounded,the necessity and feasibility of the integration of BSC and EVA were analyzed,and the performance evaluation system of coal enterprises based on BSC and EVA is constructed,which makes up for the shortcomings of traditional performance evaluation system,enriches and expands the performance evaluation system of enterprises.It can not only be effectively used in coal enterprises,but also for other industries.
作者
杨庆功
Yang Qinggong(China Coal Research Institute Co.,Ltd.Beijing 100013,China)
出处
《煤炭经济研究》
2020年第2期80-84,共5页
Coal Economic Research
