国有企业绩效评价模式研究:应用困境与重构思路  

A Research on State-owned Enterprise Performance Evaluation Model: Application Limitations and Reconstruction Design

作　　者：李灿[1] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《海南大学学报（人文社会科学版）》2011年第5期76-82,共7页Journal of Hainan University （Humanities & Social Sciences）

基　　金：湖南省社科规划基金项目(2010YBA131)

摘　　要：现行国有企业绩效评价模式在实际应用中表现出各种困境,相应的绩效评价理论基础也存在缺陷。利益相关者理论的应用为绩效评价研究开拓了新的视角,以利益相关者理论为基础研究国有企业绩效评价模式重构,强调了国有企业绩效评价经济目标与社会目标的结合,更有效地推动了企业价值创造、社会公共福利增长以及经济的可持续发展。Existing state-owned enterprise performance evaluation model presents various limitations in practice, and there are defects in the corresponding performance evaluation theory. For performance evaluation research, stakeholder theory provides a new perspective. Performance evaluation model reconstruction based on stakeholder theory emphasizes both the economic objectives and social objectives, and effectively promotes enterprise value creation, public welfare increase and sustainable economic development.

关 键 词：国有企业 绩效评价 应用困境 重构 

分 类 号：F276.1[经济管理—企业管理]