会计学院知识库

随着“双碳目标（碳达峰、碳中和）”的推进，我国新能源技术得到了大力发展，因此限制了整个煤炭行业的发展空间，全国煤炭的生产强度下降、煤炭消费总量减少。但是“双碳目标”的提出对煤炭行业而言，不只是一项巨大的挑战，更是一个宝贵的历史机遇。位于甘肃中部的靖远煤电股份有限公司积极响应国家要求，基本形成了开放型的创新体系，将产业调整与研究开发相结合，在发展经营过程中秉持低碳环保、煤炭清洁高效利用的理念，帮助企业在竞争中立足。然而，受地域差异的影响以及煤炭资源赋存条件的限制，靖远煤电股份有限公司面临部分生产煤矿资源枯竭、人才结构不平衡、重总量而轻质量、重发展而轻环保等问题，因此希望通过战略转型，提高企业绩效、提升市场竞争力。由于公司目前的绩效评价方法与其总体战略目标并不完全契合，不能有效地推动企业顺利地完成战略转型。本文引入EVA-BSC绩效评价体系，帮助企业从多方面、多维度展开绩效评价。

本文以相关文献为基础，总结了国内外学者对于绩效评价、EVA和BSC的相关研究，在此基础上对EVA和BSC各自的优越性和局限性进行阐述。通过具体的案例研究，将靖远煤电股份有限公司现阶段的战略目标细化到平衡计分卡的具体指标。其次，在财务维度重点进行EVA的调整计算与评价。此外，针对靖远煤电股份有限公司作为煤炭企业的特殊性，将一些与安全生产、环境保护相关的指标加入BSC内部流程维度，以此提高企业对这些方面的重视，达到进一步帮助企业优化内部流程作用。最后，运用新的绩效评价体系对靖远煤电股份有限公司2017-2020年间的绩效进行全面评价，并从四个维度具体分析四年间企业绩效出现上下波动方面的原因，为企业进行具体方面的改进提供参考，也为其他煤炭企业运用 EVA-BSC绩效评价体系提供了一定的借鉴。

With the "double carbon target (carbon peak, carbon neutrality)", new energy technology has been vigorously developed, so the development space of the entire coal industry has been limited, the national coal production intensity decreased, the total coal consumption decreased. But for the coal industry, the proposal of "double carbon target" is not only a huge challenge, but also a precious historical opportunity. Jingyuan Coal Industry and Electricity Power Co., LTD., located in central Gansu Province, actively responds to national requirements and basically forms an open innovation system. It combines industrial adjustment with research and development, uphold the concept of low-carbon environmental protection, clean and efficient use of coal, and help enterprises have stronger competitiveness. However, influenced by regional differences as well as the occurrence condition of coal resources limited, Jingyuan Coal Industry and Electricity Power Co., LTD. Is facing some production of coal mine resources, talent structure imbalance, heavy volume, light quality, development and problems such as light green, so hope that through strategic transformation, improve the enterprise performance, enhance market competitiveness. Because the company's current performance evaluation method does not fully fit with its overall strategic goals, it cannot effectively promote the smooth completion of strategic transformation. In this paper, EVA-BSC performance evaluation system is introduced to help enterprises carry out performance evaluation from many aspects and multi-dimensions.

Based on relevant literature, this paper summarizes achievements of many scholars on performance evaluation, EVA and BSC , and expounds the advantages and limitations of EVA and BSC respectively on this basis.Through the case study, the strategic goals of Jingyuan Coal Industry and Electricity Power Co., LTD are decomposed into four dimensions of balanced scorecard and transformed into specific indicators.Secondly, the adjustment calculation and evaluation of EVA are emphasized in the financial dimension. In addition, aiming at the particularity of Jingyuan Coal Industry and Electricity Power Co., LTD., as a coal enterprise, some safety and environmental indicators are added to the dimension of BSC internal process, in order to improve the enterprise's understanding of production safety and environmental protection through performance appraisal, and to further help the enterprise optimize internal process. Finally, the new performance evaluation system is used to comprehensively evaluate the performance of Jingyuan Coal Industry and Electricity Power Co., LTD between 2017 from 2020, and find out the reasons for the fluctuation of corporate performance in the four years from four dimensions, providing reference for the improvement of specific aspects of the enterprise. It also provides some reference for other coal enterprises to use EVA-BSC performance evaluation system.