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我国新会计准则实施已经有三年时间,新会计准则的核心计量理念与财务报表结构理念对我国央企绩效评价造成了很大影响,当前央企刮起EVA革命之风,就与新会计准则的核心计量理念不谋而合。基于此,本文在探讨新会计准则对我国央企绩效评价理念造成影响的基础上,对如何重构央企的绩效评价体系进行了探讨和分析,以期对有效提升我国央企的绩效评价效率与质量有所裨益。
The new accounting standards in our country have been implemented for three years. The core measurement concept and the financial statement structure concept of the new accounting standards have a great impact on the evaluation of the performance of the central enterprises in our country. At present, Ideas coincide. Based on this, on the basis of discussing the impact of the new accounting standards on the performance appraisal concept of the central SOEs in our country, this paper discusses and analyzes how to reconstruct the performance appraisal system of the central SOEs in order to improve the efficiency and quality of the central SOEs’ performance evaluation effectively benefit.