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根据煤炭企业的转型时期的特征,深入剖析现行业绩评价体系的缺陷,通过对EVA和BSC两种业绩评价方法分析,因两者存在着相同的评价目标和互补关系,探索着将两者有机整合并完善,试构建一种以EVA为核心,以BSC为载体新型的业绩评价体系,从而引导煤炭企业战略实施。
According to the characteristics of the transition period of coal enterprises, this paper deeply analyzes the defects of the current performance evaluation system. Through the analysis of EVA and BSC performance evaluation methods, both of them have the same evaluation objectives and complementary relationships, and explore the organic integration of the two And improve, try to build a performance evaluation system with EVA as the core and BSC as the carrier, so as to guide the strategic implementation of coal enterprises.