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摘要
电力行业在我国经济体系中占有重要地位，不仅有力推动国民经济的发展，
而且还承担着对国有资本保值增值的社会责任。2016年12月国务院国有资产监
督管理委员会印发《中央企业负责人经营业绩考核办法》，经济增加值指标纳入
中央企业考核范围，这标志着国有企业的业绩评价，将逐渐向价值管理转型。随
着我国新技术、新经济、新商业的不断发展，这些发展因素不断推动我国经济稳
中向好发展，而在这一轮的经济发展中，一系列传统行业和商业模式面临着全新
竞争、彻底改造甚至全面颠覆。同时电力行业面临着国有企业改革、国家电力市
场改革及新能源建设的发展机遇，如何根据经营环境不断优化企业业绩评价体
系，抓住机遇将企业提升到一个新的水平已显得至关重要
本文选取HRDL公司这样一个大型国企作为研究对象，归纳国内外对价值
管理与业绩评价相关的理论基础，研究企业发展面临的机遇与挑战，分析企业业
绩评价现状及存在的问题，结合企业发展所处的经济环境及发展阶段，建立以价
值创造为导向的价值驱动因素，能够适应企业经营的业绩评价体系。构建业绩评
价体系以企业价值最大化为目标，引入平衡计分卡的四个管理层面：财务层面、
客户层面、内部业务流程层面、学习与成长层面，完善公司财务类与非财务类业
绩评价指标。同时参考HRDL公司历史业绩评价数据、《中央企业综合绩效评价
实施细则》的考核指标权重、调查问卷分析等，得出各个业绩评价指标的权重，
以期为HRDL公司业绩评价研究工作提供一定的价值借鉴
本文旨在为HRDL公司现有的业绩评价体系提出改进建议，使得公司业绩
评价体系能够适应国家电力市场的发展与改革，落实企业战略目标，持续创造企
业价值，实现国有资本不断保值增值，更好的履行社会责任
关键词：业绩评价；价值管理；平衡计分卡；经济增加值
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Abstract
The electric power industry plays an important role in China's economic system,
It not only promotes the development of national economy, but also bears the social
responsibility to maintain and increase the value of state-owned capital. In December
2016 issued by the state-owned assets supervision and administration commission of
the state council , head of the central enterprise operating performance evaluation
method , the added value of economic indicators into the scope of assessment of
central enterprises, the marks of the performance evaluation of state-owned
enterprises, will gradually to the transformation of value management. with the new
technology, new economy, the continuous development of new business, the
development factors promote the positive development in our country's economic
stability, and in this round of economic development, a series of traditional industries
and the business model is facing new competition, reinvent and even comprehensive
subversion. At the same time, the power industry is facing the reform of state-owned
enterprises, the national electricity market reform and the development of new energy
construction opportunity, how to management environment continue to optimize the
enterprise performance evaluation system, seize the opportunity to business to a new
level is crucial.
This paper selects HRDL company such a large state-owned enterprises as the
research object, through the induction of value management and performance
evaluation at home and abroad related theoretical basis, research on the challenges
and opportunities facing the enterprise development, analysis of present situation and
existing problems of enterprise performance evaluation, combined with the enterprise
development's stage of economic environment and development, set up with the
orientation of value creation of value driving factors, so that companies can adapt to
the enterprise operating performance evaluation system. Enterprise is going to build a
performance evaluation system, It need to enterprise value maximization as the goal,
the introduction of the balanced scorecard four management level: financial, customer,
internal business process, learning and growing level, improve the company's
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financial and non-financial performance evaluation index. Historical performance
evaluation data reference HRDL company at the same time, the central enterprise
integrated performance evaluation of detailed rules for the implementation of
assessment index weight, questionnaire analysis, etc., it is concluded that the weight
of each performance evaluation index, HRDL company performance evaluation
research work will provide a certain reference value.
This paper aims at HRDL Suggestions to improve company's existing
performance evaluation system, makes the company's performance evaluation system
can adapt to the national development and reform of the electricity market, the
implementation of the enterprise strategic target, continue to create enterprise value,
realization of state-owned capital value unceasingly, better performance of social
responsibilities.
Key words: Performance evaluation; Value management; The balanced
scorecard; Economic value added bonus。