试论国有企业绩效评价体系的完善  

How to Perfect the Enterprises performance appraisal System in SOEs

作　　者：朱瑞华[1] 

机构地区：[1]河南广播电视大学,河南郑州450008

出　　处：《经济经纬》2005年第3期82-84,共3页Economic Survey

摘　　要：我国现行企业绩效评价体系存在着财务指标中的关键指标不尽科学、部分财务指标计算数据的引用与《企业会计制度》不一致等问题。因此,完善我国企业绩效评价体系,应遵循评价内容全面性、计量因素和非计量因素相结合、动态与静态相结合等原则。在计算净利润时应考虑权益资金成本,财务指标计算数据的引用应尽量与企业新会计制度保持一致,改革传统的固定权重的方法,建立综合反映企业社会道德责任履行情况的指标体系等。There do exist some problems in the accounting indexes applied in the current enterprises performance appraisal system. Some principles, including comprehensive contents, linking up calculating factor with non-calculating factor, jointing dynamic factor with static factor, should be applied to perfect the system. Namely, the measures should include: cost of equity capital be calculated in net profit calculation; keeping same step with new accounting regulation when citing accounting indexes; innovating traditional fixed weighing in calculation; establishing synthetic indexes reflecting firm's social responsibility.

关 键 词：绩效评价 指标体系 改进建议 

分 类 号：F275[经济管理—企业管理]