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国有资本营运效绩评价制度是在市场经济条件下,对国有企业实行间接管理的新方法,其着眼点是将国有企业纳入市场化管理范畴,按照市场经济的管理要求,以国有企业的经济效益为核心,深入分析企业一定经营期间的经营效益和资本营运过程中的经营者业绩,它采用平等、公开的评价标准,对反映国有企业经营效益的各项经济指标进行公正、公开的评判。通过实施效绩评价,不仅有利于政府管理部门加强国有资本营运监管,而且有利于企业自身促进内部管理和提高经济效益。1999年国家为了对企业占用的国有资本营运效绩进行考核,财政部等三部委联合印发了《关于认真组织开展国有企业效绩评价工作的通知》文件,这标志着国有资本营运效绩评价体系已在我国初步建立。根据现行国有资本营运效绩评价工作的实际情况,笔者认为,健全国有资本营运效绩评价的有效途径应从以下几个方面入手。
The evaluation system of state-owned capital operation performance is a new method of indirect management of state-owned enterprises in the market economy. The focus is to include state-owned enterprises in the scope of market-oriented management. According to the management requirements of the market economy and the economic benefits of state-owned enterprises As the core, this paper analyzes in depth the operating efficiency and the performance of managers during certain operation of the enterprise. It uses fair and open evaluation criteria to make fair and open judgments on various economic indicators reflecting the operating efficiency of state-owned enterprises. Through the implementation of performance evaluation, it is not only conducive to the government departments to strengthen the supervision of state-owned capital operation, but also help enterprises to promote their own internal management and improve economic efficiency. In 1999, in order to assess the operational performance of state-owned capital occupied by enterprises, the Ministry of Finance and other three ministries and departments jointly issued the “Circular on Carefully Organizing and Carrying Out the Performance Evaluation of State-owned Enterprises,” which marks the evaluation system for the performance of state-owned capital operations Has been initially established in our country. According to the actual situation of the current state-owned capital operation performance evaluation, the author believes that an effective way to improve the performance evaluation of state-owned capital operation should start from the following aspects.