对现有经营业绩评价指标调整完善的思考  

Thinking On The Adjustment And Improvement Of The Existing Business PerformanceEvaluation Index

作　　者：方武 苑久志 王宏华 

机构地区：[1]中国石油长城钻探工程公司

出　　处：《中国石油企业》2024年第12期97-100,136,共5页China Petroleum Enterprise

摘　　要：2023年,国资委将原来指标体系中的“净利润”修改为“净资产收益率”、将“营业收入利润率”调整为“营业现金比率”,同时依旧使用“利润总额”“资产负债率”“研发经费投入强度”和“全员劳动生产率”考核指标,形成了“一利五率”的经营业绩指标体系。“一利五率”在引导国资央企在关注利润的基础上,能够更加注重提高资产运营效率,劳动生产率和科技创新力,更加关注现金流的安全,全面提高经营业绩的“含金量”,实现“质”的有效提升和“量”的合理增长。On the basis of the index system of"one profit and five rates"of SASAC,CNPC has increased the net profit index,forming an index system with"two profit and five rates"as the core of the index system,from the profitability,solvency,operating ability and development ability of the enterprise management situation comprehensive assessment,index coverage,rich content.Through practice,GWDC has proved that it is able to conduct effective and accurate performance evaluation for most of the enterprises of the group.

关 键 词：一利五率 两利五率 经营业绩指标体系 业绩评价指标体系 

分 类 号：F27[经济管理—企业管理]