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多年来,科学设置企业绩效评价指标是理论界和实务界都未很好解决的问题。我国现行的企业绩效评价体系是1999年6月由财政部、国家经贸委、人事部和国家计委联合颁布的,包括8项基本指标、16项修正指标和8项评议指标。该指标体系以资本运营效益为核心,采用多层次指标体系和采取多因素逐项修正的方法,运用系统论,运筹学和数理统计的基本原理,实行定量分析和定性分析相结合,经过两年的实践证明,其科学性、规范性、公正性均较前有了较大的提高,但还存在着一些不足之处。本文对此进行了分析,并提出了改进意见。
Over the years, the scientific setting of enterprise performance evaluation index is neither the theoretical nor the practical community to solve the problem. The current system of corporate performance evaluation in our country was promulgated jointly by the Ministry of Finance, the State Economic and Trade Commission, the Ministry of Personnel and the State Development Planning Commission in June 1999 and includes 8 basic indicators, 16 revised indicators and 8 evaluation indicators. The index system takes the capital operation efficiency as the core, adopts the multi-level index system and adopts the multi-factor one-by-one method to revise, and uses the basic principles of system theory, operations research and mathematical statistics to carry out the combination of quantitative analysis and qualitative analysis. After two years Practice has proved that its science, normativity and fairness are greatly improved compared with the previous, but there are still some shortcomings. This article has carried on the analysis, and proposed the improvement opinion.