国有资本金绩效评价体系探析  

Probing into the Performance Evaluation System of State-owned Capital

作　　者：侯春兰[1] 

机构地区：[1]扬州职业大学,江苏扬州225009

出　　处：《扬州职业大学学报》2013年第4期14-17,共4页Journal of Yangzhou Polytechnic College

摘　　要：国有资本金绩效评价体系是对国有企业实施绩效审计的主要工具。以国有资本金评价体系为对象,研究了该指标体系的基本内容,分析了其在绩效审计工作中的优势和不足,并针对性地提出了完善建议。The performance evaluation system of state-owned capital is an important tool to implement perform- ance auditing for state-owned enterprises. Taking the evaluation system of state-owned capital as its researching object, this paper studies its basic content of this index system, and analyses on its advantages and disadvanta- ges in performance auditing. Meanwhile, it comes up with some corresponding suggestionson on its improve- ments.

关 键 词：国有资本金评价体系 财务效益 资产营运 偿债能力 

分 类 号：F123.7[经济管理—世界经济]