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火力发电企业经营业绩评价有助于考核火力发电企业管理层的实际经营情况,而财务指标是火力发电企业经营业绩评价的重要组成部分,直接量化反映了火力发电企业经营业绩的实际效益和成果。不断适应新的经济形式,发展和修正更加符合经济变化需求的财务评价指标是至关重要的。接着分析了传统指标的缺点,并介绍了最新的中央火力发电企业负责人经营业绩考核暂行办法,论文然后重点介绍了EVA的绩效评价指标的意义及计算方法,分析了该方法的不足之处及改进措施,并加以总结。
The evaluation of operating performance of thermal power plants helps to assess the actual operation of the management of thermal power plants. Financial indicators are an important part of the business performance evaluation of thermal power plants, and directly quantify the actual benefits and achievements of thermal power plant business performance. Continuously adapting to the new economic forms, it is of crucial importance to develop and amend the financial evaluation indicators that are more in line with the needs of economic change. Then it analyzes the shortcomings of the traditional indicators and introduces the latest Interim Measures for the assessment of business performance of the person in charge of the Central Thermal Power Generation Enterprise. The paper then introduces the significance and calculation method of the performance evaluation index of EVA and analyzes the shortcomings of the method. Improve and summarize.