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本文针国家特大型企业集团电力企业效绩评价模式进行了评述 ,基于电力企业效绩评价的内外部环境的变化以及电力企业集团加强内部管理等对效绩评价系统改进的需求 ,从结构、功能、构成三个方面提出了有效连接经营单位效绩评价与经营者效绩的电力企业效绩评价模式。特别是对电力企业财务效绩评价指标的选择、评价标准与指标权重的获得方法三个方面进行了探讨 ,构建了电力企业对下属经营单位 (电业局 )的财务效绩评价体系 ,并以该体系对某省电力集团公司下属 13家电业局的经营状况做了实证分析。
In this paper, the performance evaluation model of state-owned large enterprise group is reviewed. Based on the change of internal and external environment of the performance evaluation of power enterprises and the demand for the improvement of performance evaluation system by the power enterprise groups to strengthen internal management, , Constitute the three aspects of proposed effective connection between the business unit performance evaluation and performance of the power company performance evaluation model. In particular, this paper discusses three aspects of the selection of financial performance evaluation index, the evaluation criteria and the method of obtaining the index weight, and establishes the financial performance evaluation system of the power company to the subordinate business unit (PSB) The system makes an empirical analysis of the operating conditions of 13 power industry bureaus under a provincial power company.