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本文以可持续发展理论为指导,论述了社会绩效、环境绩效和公司治理水平与企业财务业绩及可持续发展的关系,提出了国有企业绩效评价体系在财务业绩评价基础上,应增加社会绩效、环境绩效和公司治理指标,设计了盈余质量系数对企业的净利润进行修正,以克服企业利润操纵对财务业绩的影响,使财务业绩的评价更具客观性;提出了通过行业效率评价来解决行业差异对企业绩效影响的建议。
This paper, guided by the theory of sustainable development, discusses the relationship between social performance, environmental performance and corporate governance and corporate financial performance and sustainable development, and proposes that the performance evaluation system of state-owned enterprises should increase social performance on the basis of financial performance evaluation. Environmental performance and corporate governance indicators, designed the earnings quality coefficient to modify the company’s net profit to overcome the impact of corporate profit manipulation on financial performance, make the evaluation of financial performance more objective; proposed to solve the industry through industry efficiency evaluation The difference in the impact of corporate performance recommendations.