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长期以来，我国一直缺乏一套科学、客观、公正的对企业效绩评价的制度和办法。随着政府职能的转变和市场经济的发展，这种缺乏已成为一种严重缺陷，使得诸如衡量企业优劣、考核企业经营者、对企业经营者进行激励、约束以及实行年薪制等工作没有权威的、令人信服的依据。1999年，财政部等四部委联合制定了《国有资本金效绩评价规则》和《国有资本金效绩评价操作细则》。经过近两年的试点，四部委于今年三月联合发出通知，向全国推广新的企业效绩评价体系，使我们在评价一个企业的优劣时有了权威、规范的准绳。新的评价体系的推行，必然会为企业的经营管理带来新的理念，为了使广大国有企业能够更加深入地学习新评价体系的精神，掌握新评价体系的相关知识、了解新评价体系中关系到企业切身利益的问题，我刊与财政部统计评价司联合推出了“透视国企效绩评价”专题。
For a long time, China has always lacks a set of scientific, objective and fair systems and methods for evaluating the performance of enterprises. With the change of government functions and the development of market economy, such a lack has become a serious flaw. It has no authority over such things as measuring the pros and cons of enterprises, examining the managers of enterprises, encouraging and restraining enterprise managers, and implementing the annual salary system The convincing basis. In 1999, the four ministries including the Ministry of Finance jointly formulated the Rules for the Evaluation of the Performance of State-owned Capital and the Detailed Rules for the Performance Evaluation of State-owned Capital. After nearly two years of pilot projects, the four ministries and commissions jointly issued a circular in March this year to promote the new enterprise performance evaluation system across the country so that we have the authority and standard guidelines for evaluating the merits of an enterprise. The implementation of the new evaluation system will inevitably bring new ideas to the operation and management of the enterprise. In order to enable the majority of state-owned enterprises to learn more deeply the spirit of the new evaluation system, grasp the relevant knowledge of the new evaluation system and understand the relationship among the new evaluation systems To the vital interests of enterprises, I published with the Ministry of Finance Statistics and Evaluation Division jointly launched the “perspective of the performance evaluation of state-owned enterprises” topic.