国有资本金绩效评价体系的完善  

The Evaluation System of the State owned Capital

作　　者：谢海娟[1] 

机构地区：[1]桂林电子工业学院管理系,广西桂林541004

出　　处：《桂林电子工业学院学报》2004年第3期79-81,共3页Journal of Guilin Institute of Electronic Technology

摘　　要：经过三次变革的国有资本金绩效评价体系 ,较以往有了巨大的进步 ,但仍然存在着不足之处 ,如沿用了固定权重方法 ,没有考虑企业的发展潜力 ,没有考虑权益资本成本 ,部分指标相对滞后 ,概念界定模糊 ,关键指标不合理 (净利润 )等。通过对该体系上述问题的分析 ,由 EVA来代替该体系的核心指标(净利润 ) ;修正不当指标 ,如用现金比率或经营净现金比率代替流动比率、重新界定不良资产的含义等 ;采用模糊数学分行业计算各指标的权重 ,会使该体系更完善、更具有普遍适用性。Guided by the new ideas from the three innovations in the evaluation system of state-owned capital,there have been lots of achievements in this area.However,the new evaluation system still has some shortcomings to be overcome.For example,the target specific gravity is invariable and the development potential and the cost of capital are not thought over.Moreover,many targets are lagged behind,and the core target is not reasonable.In this paper,all of the above-mentioned problems are analyzed.First,the net income is replaced by the EVA as the core target.Then,by replacing the liquidity ratio with the cash-flow ratio or the operating cash-flow ratio,some inappropriate targets are amended,and the bad asset is redefined.Finally the target specific gravity is set up on the basis of fuzzy math.The system is more perfectible and widely acceptable than the old system.

关 键 词：国有资本金绩效评价体系 财务指标 非财务指标 

分 类 号：F272.5[经济管理—企业管理]