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【编者按】在本轮国企改革由“管企业”向“管资本”的转变过程中,如何更好地开展国有企业绩效评价工作,引导企业经营行为?企业绩效评价课题研究组结合国有企业改革要求和北京市市属国有企业实际情况,对新形势下国有企业绩效评价工作开展了有益的探索:修正和完善原国有企业财务绩效评价指标体系,在指标设置上强化“管资本”理念,同时将原有的基本指标和修正指标予以简化,以降低绩效评价过程中的操作难度,确保企业绩效评价目标的实现;从国有企业自身财务数据特点和绩效评价的具体操作层面出发,提出在选择绩效评价
【Editor’s note】 How to better carry out the performance evaluation of state-owned enterprises and guide the operation of the enterprises in the process of the transformation of state-owned enterprises from “management enterprise” to “management capital”? Enterprise Performance Evaluation Research Group Combining with the requirements of the reform of state-owned enterprises and the actual situation of state-owned enterprises in Beijing, this paper conducts a useful exploration of the performance evaluation of state-owned enterprises in the new situation: amends and improves the financial performance evaluation index system of the former state-owned enterprises, Capital ", at the same time, the original basic indicators and the revised indicators are simplified to reduce the operational difficulty in the process of performance evaluation to ensure the achievement of the goal of enterprise performance evaluation. From the specific operational level of the characteristics and performance evaluation of state-owned enterprises’ own financial data, Departure, put forward the choice of performance evaluation