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随着国有企业改革进程的推进,无论是政府还是企业管理层,都已经达成了“国有企业要创造价值”的共识,而传统的以利润为导向的业绩评价机制缺乏资本成本意识,难以全面反映企业的价值创造能力和成果。因此,如何使现行国有企业经营业绩考核从以利润为主的考核上升到以价值管理为核心的考核,是目前理论界和各级国有资产监督管理部门所面临的重大理论和实践课题。
With the progress of the reform of state-owned enterprises, both the government and the management of the enterprises have reached a consensus that “the state-owned enterprises should create value”. However, the traditional profit-oriented performance evaluation system lacks awareness of cost of capital and is difficult to implement Fully reflect the value of the enterprise to create the capacity and results. Therefore, how to make the current state-owned enterprise performance appraisal move from the profit-oriented appraisal to the value-based appraisal is the major theoretical and practical issue currently faced by the theoretical circles and the state-owned asset supervision and management departments at all levels.