| The waste incineration power generation industry is one of the key environmental protection industries and strategic emerging industries in China.The 19 th National Congress proposed to develop and strengthen the energy conservation and environmental protection industry,gradually shut down landfills to reduce soil pollution,and rebuild waste incineration plants.In the next few years,the capacity of waste incineration should reach 50% or more.From this point of view,the waste incineration power generation industry will Step into the period of rapid development.The rapid development of the industry will inevitably lead to fierce competition among enterprises,which will place higher demands on the value creation,performance improvement and management effects of enterprises.At present,the performance evaluation of waste incineration power generation enterprises is mainly based on traditional financial indicators,and the relevant performance evaluation system needs to be improved.Therefore,it is necessary to establish a performance evaluation system that is guided by the strategic goals of enterprises and meets the characteristics of waste incineration power generation enterprises.necessary.This paper summarizes the advantages and disadvantages of the two methods of performance evaluation,such as economic value added(EVA)and balanced scorecard(BSC),and discusses the necessity and feasibility of the combination of the two from different angles.As a research object,the enterprise uses the case study method to construct a performance evaluation system for D environmental protection power generation enterprises combining EVA and BSC.Firstly,the status quo of performance evaluation of D environmental protection power generation enterprises is analyzed,which reveals the problems and causes of the current performance evaluation system of the enterprise.Secondly,based on the applicability analysis of EVA-BSC performance evaluation system in D environmental protection power generation enterprises,EVA is taken as the core indicator to measure the realization of enterprise strategic goals,and BSC is used as the performance evaluation system framework.The layered decomposition and refinement of the strategic objectives,combined with the industry characteristics of the enterprise,to build an EVA-BSC performance evaluation index system,and use this system to comprehensively evaluate the operating performance of D environmental powergeneration enterprises in 2017.Finally,the paper analyzes the application effect of EVA-BSC performance evaluation system in D environmental protection power generation enterprises,and further puts forward the implementation of safeguard measures,so that EVA-BSC performance evaluation system can effectively serve the improvement of enterprise value and the realization of strategic goals.The purpose of this paper is to combine the strategic objectives of the enterprise with the characteristics of the industry,and establish a performance evaluation system that combines the characteristics of EVA and BSC in line with the characteristics of waste incineration power generation enterprises,so as to truly reflect the business performance of the enterprise and reveal the reasons for the change in performance.The problems that are ignored in the performance evaluation methods based on traditional financial indicators are found to promote the sustainable development of waste incineration power generation enterprises. |
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