The Research On EVA And BSC Fusion Method Of Performance Evaluation System Of Power Generation Group Research

Power generation groups are the main force in electric power industry in our country.Nowadays,with quick development,how to optimize electric power structure and improve development quality and efficiency of energy use is the focus that power groups should pay much attention to.In recent years,In recent years,with the unprecedented fierce competition in generation capacity,weaking energy market,increasingly serious PCCW coal loss.In addition,the Chinese government has always attached great importance to the construction of large state-owned enterprise performance evaluation system,and ask the power generation group to put EVA value as the basic index of evaluation.Only by accelerating the industrial adjustment structure,speeding up transforming and upgrading,China's power generation group can adapt to the increasingly tense competitive environment.Therefore,to build a new performance evaluation system,is particularly important to solve the problems of performance evaluation system of power group and establish a comprehensive evaluation of the business performance.However,there are still many problems of the performance evaluation system in the medium and small sized power group of companies in China.For example,the evaluation index system have some defects itself;Du Pont analysis method only considers the relevant income ratio of cost and profit and something related to equity multiplier without anything about non quantitative index.The EVA appraisal system also only pay attention to the construction of the financial index system;Although BSC use four dimensions,the financial index just use the contents of business financial indicators,which is too simple and causes some deficiency on key indicators for performance appraisal.The five major power groups in China have established the EVA performance evaluation system,but still have many problems in the process of operation.If the power groups regard short-term interests as its standard for evaluation rather than medium and long term business performance appraisal,the enterprise performance assessment index will have big defects.It is necessary for power generation group to know the enterprise deeply according to new performance evaluation system;establish reasonable performance evaluation model and apply scientific performance evaluation method to the process of performance evaluation.This paper researches on the performance evaluation system combined with EVA and BSC in order to make it clear whether the power generation group can apply the EVA-BSC fusion.This paper,by means of researching on theories of enterprise performance evaluation such as EVA,BSC,DuPont analysis method,analyzes the current situation and existing problems of power generation groups;designs EVA-BSC performance evaluation system and proposes the concrete implement contents of EVA-BSC fusion system;and then analyzes the implementation plan,expected result and implementing guarantee measures of power generation group EVA-BSC fusion system.Through the research and analysis,a performance evaluation system of power generation group EVA-BSC fusion comes into being finally.This system is expected to be widely used in various power generation groups,and eventually promote the enterprise performance evaluation system to operate in a reasonable and standard way on the purpose of insisting on the strategy of sustainable development.