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客观公允的效绩评价是企业实现资产保值增值和有效管理的基本前提。目前,我国国有企业效绩评价主要依据财政部等四部委于1999年颁布,并于2002年修订的国有资本金效绩评价体系,该评价体系的科学性与合理性直接关系到我国国有资产能否实现保值增值,对国有企业管理者的业绩考核是否客观、公正。为此,本文拟以曾进行财务造假的蓝田股份和银广夏为样本,检验我国现行国有资本金效绩评价体系评价结果的公允性。
The objective and fair performance evaluation is the basic prerequisite for enterprises to preserve, increase, value and effectively manage assets. At present, the performance evaluation of state-owned enterprises in our country is mainly based on the evaluation system of state-owned capital performance promulgated by the four ministries and commissions such as the Ministry of Finance in 1999 and revised in 2002. The scientificness and rationality of the evaluation system are directly related to whether the state-owned assets of our country can be realized Increase in value, the performance of state-owned enterprise managers assessment is objective and fair. For this reason, this article intends to use the samples of Lantian shares and Yinuangxia, which have conducted financial fraud, to test the fairness of the evaluation results of the current state-owned capital performance evaluation system in our country.