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国有企业拥有众多的利益主体,企业管理目标应该与企业利益主体有关,各个利益主体的目标都可以折衷为企业长期稳定发展和企业总价值的不断增长。企业的经营绩效应以最大限度地实现各利益主体的目标为已任,企业绩效评价以企业价值最大化为核心符合现代企业管理方向。本文对我国国企绩效评价指标体系的演进进行了回顾,并对《中央企业综合绩效评价管理暂行办法》及其实施细则进行了分析,强调国企的盈利能力、突出现金流量指标、重视国企的债务风险状况、关注国企潜在风险和经营增长水平及发展后劲是其主要特征。
State-owned enterprises have a large number of stakeholders. The objectives of corporate management should be related to the main stakeholders. The objectives of all stakeholders can be compromised by the long-term stable development of the enterprise and the continuous growth of the total value of the enterprise. The performance of enterprises should maximize the achievement of the objectives of the various stakeholders as their responsibility, corporate performance evaluation to maximize the value of the enterprise as the core line with modern enterprise management direction. This paper reviews the evolution of China’s state-owned enterprise performance evaluation index system and analyzes the “Interim Measures for the Central Enterprise Comprehensive Performance Evaluation and Management” and its implementation rules, emphasizing the profitability of state-owned enterprises, highlighting the cash flow indicators, attach importance to the debt risk of state-owned enterprises It is the main feature of the state of affairs that it pays attention to the potential risks of state-owned enterprises and the level of business growth and its development potential.