| 摘要: |
| 中国国有企业现行绩效评价体系是基于《国有资本金绩效评价体系》构建并逐步完善起来的,目前主要存在财务指标过重、忽视其他利益相关者和缺乏国际化指标等问题。依据平衡计分卡、经济增加值、利益相关者及国际对标等理论,应从EVA和盈利能力、资产负债、经营增长和利益相关者方面对原评价体系加以改进,以建立科学、有效的,全过程、全方位、分层次的国有企业绩效综合评价体系。 |
| 关键词: 国有企业 绩效评价体系 平衡计分卡 利益相关者 |
| DOI： |
| 分类号:F276.1 |
| 基金项目:中央高校基本科研业务费专项资金资助项目(10CX05001B);中国石油大学(华东)自主创新科研计划项目 |
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| Research on the Improvement and Application of the Performance Evaluation of Chinese State-Owned Enterprises |
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SUN Ruihua, ZHOU Peng
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(College of Economics and Management, China University of Petroleum, Qingdao, Shandong 266580, China)
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| Abstract: |
| The current performance evaluation system of state-owned enterprise has been improved based on the"State-Owned Capital Performance Evaluation System", but it puts too much emphasis on financial indexes, ignoring international targets and other stakeholders interests. According to the Balanced Scorecard theory, Economic Value Added theory, Stakeholders theory and the International Benchmarking theory, we can improve the original performance evaluation system of state-owned enterprise from different aspects, such as EVA and profitability, assets and liabilities, business growth and stakeholders. Thus, the overall process of comprehensive and hierarchical state-owned enterprise performance evaluation system could be implemented more scientifically and effectively. |
| Key words: state-owned enterprises performance evaluation system BSC stakeholders |
