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当前,我国社会经济发展进入新常态,财务绩效评价已逐渐成为地矿类行业发展的核心问题,也越来越受到地勘类企事业单位的重视。本文介绍了国内外地勘单位财务绩效评价的基础理论和方法,并重点阐述基于平衡计分卡的地矿行业财务绩效评价指标体系,并把经济增加值(EVA)作为财务评价的核心,从而构建出一套完整的国有地勘单位的财务绩效评价指标体系。
At present, China’s social and economic development has entered a new normal and financial performance evaluation has gradually become the core issue for the development of the geology and mining industry, and more and more attention has been paid by enterprises in geological prospecting. This paper introduces the basic theories and methods of financial performance evaluation of geological survey units at home and abroad, and emphatically expounds the financial performance evaluation index system of geology and mineral industry based on the Balanced Scorecard, and takes EVA as the core of financial evaluation so as to construct A complete set of state-owned geological survey unit’s financial performance evaluation index system.