国有企业绩效评价研究:理论发展与模式重构  

State-owned Enterprise Performance Evaluation Research:Theory Development and Model Reconstruction

作　　者：李灿[1] 

机构地区：[1]湖南商学院会计学院财务与会计研究中心,湖南长沙410205

出　　处：《财经理论与实践》2012年第6期97-101,共5页The Theory and Practice of Finance and Economics

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践中发挥了重要作用,但同时其理论基础方面的缺陷与应用方面的局限性也引出了学术界的进一步探讨。共生理论的应用为绩效评价研究开拓了新的视角,以利益相关者理论以及共生理论为基础的国有企业绩效评价模式重构研究,强调国有企业绩效评价必须同时考虑经济效益、社会责任甚至行政责任,从而更有效地推动国有企业价值创造以及经济的可持续发展。Existing state-owned enterprises performance evaluation model have various limitations in practice,and corresponding performance evaluation theories have defects.For performance evaluation research the symbiosis theory is a new research viewing angle.Performance evaluation model reconstruction which is based on stakeholder theory and symbiosis theory emphasizes the combination of economy performance and society responsibility,and even administrative responsibility.Therefore the new model effectively promotes state-owned enterprise value creation and sustainable economy development.

关 键 词：国有企业 绩效评价 共生理论 模式重构 

分 类 号：F403.8[经济管理—产业经济]