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作 者:申志东[1]
机构地区:[1]审计署驻哈尔滨特派员办事处
出 处:《审计研究》2013年第2期106-112,共7页Auditing Research
摘 要:随着我国国有企业改革的逐步深入,如何衡量国有企业经营业绩,客观全面地反映国有企业绩效成为当前急需解决的评价问题,但由于我国企业绩效评价体系尚未建立,难以对企业绩效的实现情况进行科学、有效的评价。本文通过分析层次分析法在构建国企绩效评价体系中的比较优势,详细阐述层次分析法在构建企业绩效评价体系实际应用过程,并通过实例列举该方法的应用过程等方式,对层次分析法如何构建国有企业绩效评价体系进行了全面地分析,为推动我国尽快建立国有企业绩效评价体系提供一些参考。With the gradual deepening of the reform of China' s state-owned enterprises, and how to measure the re- suits of operations of the state-owned enterprises, objectively and comprehensively reflect the state-owned enterprise performance to become the current urgent need to solve the important problem. However, the Chinese enterprise performance evaluation system has not yet been established This article by analyzing the analytic hierarchy process (AHP) is to build a comparative advantage in the state-owned enterprises in the performance evaluation system, and elaborate on the analytic hierarchy process in the actual application process for building enterprise performance evaluation system, and the method of application process through the instances cited, the AHP how to build per- formance evaluation system of state-owned enterprises, a comprehensive analysis to provide some reference to pro- mote the country as soon as possible to establish a state-owned enterprise performance evaluation system. Switching state-owned enterprises, performance evaluation, analytic hierarchv nrno~
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