Research On Performance Evaluation Method Of Co.,Ltd.

With the deepening of China's integration into globalization,the advanced management concepts in the international financial field have gradually become well known to domestic scholars,EVA is one of them.Since 2010,SASAC has taken the lead in implementing the performance appraisal system of economic added value in central enterprises.The implementation of EVA index appraisal will be an important measure to improve the economic performance of power enterprises and enhance the value of power enterprises.The financial index analysis method,which is a relative index analysis method based on balance sheet data,has been widely used in China's electric power enterprises.In the process of rapid economic development,this evaluation system has made a great contribution to the performance evaluation of electric power enterprises.However,with the development of society,the traditional evaluation methods also expose many drawbacks.The environment of enterprises is changing day by day,and the internal business model of enterprises is constantly updated.Under this circumstance,many advanced business concepts emerge as the times require,such as balanced scorecard method and EVA method.This paper summarizes the literature on performance evaluation of electric power enterprises,and expounds four theories of performance evaluation methods: financial index analysis method,Balanced Scorecard method,performance prism method and EVA method.Combining with the actual operating conditions and characteristics of case enterprises,this paper uses financial index analysis method,balanced scorecard method and EVA method to evaluate the performance of enterprises.By using the above three performance evaluation methods to evaluate the business situation of the case enterprises from 2015 to 2017,it is found that the evaluation results of the financial index analysis method and the balanced scorecard method show that the development indicators of the enterprises are steadily rising,the development situation of the enterprises is good,and the development prospects are worthy of attention.The evaluation results of the EVA method show that the economic added value of the case enterprises are both.Negative number,managers did not create real value for enterprises in the period of 2015-2017.After weighing,it is concluded that EVA method is the most suitable performance evaluation method for case enterprises,and then combined with the actual situation of case enterprises,it puts forward effective measures to implement EVA performance evaluation system.