一、现代企业制度下业绩评价的作用按现代企业制度要求,实行终极所有权和企业法人所有权的分离,从根本上理顺了产权关系,明确了国家和企业之间的权责利益。一方面,企业赋予法人所有权后,自主经营,自负盈亏。另一方面,企业又对国家(出资者)承担资产保值和增值的责任。而国家则根据其出资份额,依法享有资产收益权、重大决策权和企业管理者选择权等所有者权利。这就客观上要求国家对各地区、各行业的业绩进行评价,通过评价的信息反馈来调整生产,重新规划、管理,协调微观放开,搞活与宏观管理管好的关系,从全社会的整体利益出发,解决资源配置的重大比例关系等国民经济全局的重大问题。国家首先通过制订预算 I. The role of performance evaluation under the modern enterprise system According to the requirements of modern enterprise system, the separation of ultimate ownership and enterprise legal person ownership has been implemented, fundamentally rationalizing the relationship of property rights and clarifying the rights and interests between the state and the enterprise. On the one hand, after the company grants ownership to legal entities, it will operate autonomously and assume its own profits and losses. On the other hand, enterprises also bear responsibility for the state (funders) to maintain the value of assets and increase their value. However, according to its share of capital contribution, the state has the rights of the owner of the assets, such as the right to receive assets, major decision-making power, and the right of management of the enterprise. This objectively requires the country to evaluate the performance of various regions and industries, adjust the production through the evaluation of information feedback, re-planning, management, coordinate the micro-loose, and invigorate the relationship with macro management, from the whole society as a whole From the standpoint of interests, major issues such as the significant proportional relationship between the allocation of resources and the overall situation of the national economy are resolved. The country first adopted a budget