国有企业职业经理人的绩效管理制度探索  

Exploration on Performance Management System of Professional Managers in State-owned Enterprises

作　　者：戴天婧[1] Dai Tianjing

机构地区：[1]对外经济贸易大学国际商学院

出　　处：《管理会计研究》2022年第4期77-84,共8页MANAGEMENT ACCOUNTING STUDIES

摘　　要：职业经理人制度的建立、完善和推行是国有企业改革的重点方向之一。本文基于管理会计视角,聚焦国企“双百行动”,深入分析和探讨了国有企业职业经理人的业绩评价和薪酬激励制度的设计安排。国有企业职业经理人的业绩考核和薪酬管理应遵循党的领导与公司治理有机统一原则,彰显KPI(关键绩效指标)导向,兼具正向强激励、竞争性和差异性,同时应体现相关制度体系前置原则,严格契约管理与落实市场化原则。为进一步明确国企职业经理人绩效管理的制度设计,本文结合相关案例,从业绩考核指标、考核周期与频率、考核目标值、指标权重与调整系数以及薪酬体系的差异化五大方面进行了分析与探讨。The establishment,improvement and implementation of the professional manager system is one of the key directions of the reform of state-owned enterprises.Based on the perspective of management accounting,this paper focuses on the"double hundred actions"of state-owned enterprises,and deeply analyzes and discusses the performance evaluation of professional managers in state-owned enterprises and the design and arrangement of incentive system.The performance evaluation and incentive system of professional managers in state-owned enterprises should follow the organic unity principle of the party’s leadership and corporate governance,highlight the KPI orientation,with positive and strong competitive at the same time and with strong inside gaps.It should also reflect the principle of relevant systems,with strict contract management and market-oriented principles.In order to further clarify the design of performance management system of professional managers in state-owned enterprises,this paper analyzes and discusses the performance evaluation system of professional managers in five aspects,including performance measures,evaluation cycle and frequency,target value,performance measure’s weight and adjustment coefficient,and the differentiation of salary system.

关 键 词：职业经理人 绩效管理 业绩评价 薪酬激励 

分 类 号：F272.92[经济管理—企业管理] F276.1[经济管理—国民经济]