完善我国国有企业绩效评价体系的研究  

Improving performance evaluation system of state-owned enterprises

作　　者：黄光阳[1] 

机构地区：[1]福建工程学院经济管理系,福建福州350108

出　　处：《福建工程学院学报》2010年第2期122-127,共6页Journal of Fujian University of Technology

基　　金：福建省会计学会研究项目(FJK2007014);福建省教育厅社科一般项目(JA07157S)

摘　　要：通过分析我国国有企业评价的现状,指出了当前我国侧重于财务指标的评价体系存在的问题,进而从国有企业战略和战略管理的高度,提出了基于提升企业核心竞争力和长期发展能力的完善我国国有企业评价指标体系的构建思路:引入EVA,改进现有财务评价指标,构建辅助评价指标,增加反映国有企业长期发展能力的评价指标。The present situation of state-owned enterprises＇ evaluation in China is analysed. Prob- lems existent in focusing on financial indicators of China＇s evaluation system are indicated. The guideline of constructing a well-improved evaluation index system of the state-owned enterprises is presented. It is to enhance the enterprises＇ strategy and strategic management and to upgrade the enterprises＇ core competitiveness and long-term viability. The guideline involves introducing EVA （economic value added）, upgrading present financial evaluation indicators, establishing supplemen- tary evaluation indexes to include evaluation indexes of the enterprises＇ long-term viability.

关 键 词：国有企业 评价指标体系 战略 总体思路框架 

分 类 号：F272.5[经济管理—企业管理]