【作者】 于洋；

【导师】 张双才；

【作者基本信息】 河北大学 ， 会计学， 2013， 硕士

【摘要】 国有企业在我国的国民经济中处于重要的地位，起着支柱性的作用。近年来，随着我国经济体制改革的不断的加深，人们越来越认识到国有企业负责人业绩考核对国有企业健康发展的重要性。国家对于企业负责人的经营业绩考核十分重视，不断出台新的政策文件，河北省国资委一直把建立经营业绩考核制度作为一项重要的工作对待。近年来，河北省省管企业改革重组、大集团成立等工作取得了重大进展，经济结构同步发生了较大的变化，从现行的经营业绩考核办法对于目前的企业状况来看，还需要不断对其进行研究、探讨和改进，特别是近年来国有企业高管的薪酬在社会上引起广泛关注，如何科学衡量企业负责人的经营业绩就显得十分重要。本文以河北省为例，对现行的国有企业负责人经营业绩考核办法进行研究，通过分析现行考核体系在实际应用中可能出现的问题，吸收和借鉴其他省市好的考核办法，对企业负责人的考核制度提出完善和改进措施，希望可以为河北省国有企业负责人经营业绩考核办法的进一步完善提供借鉴。文章首先阐述了国有企业负责人业绩考核研究的研究背景和意义，并对国内外对于业绩考核的研究现状进行了介绍，简述了本文的研究思路和框架；其次，介绍了相关理论以及对相关概念做出了界定；再次，介绍了考核体系出台的背景以及发展历程，并结合其他省市的相关考核办法以及河北省的实际情况，对河北省现行的考核体系进行分析，从考核指标的设置和指标权重的设定、目标值的设定方法、考核计分以及奖惩方法四个方面，找出在实际运用中存在的不足之处；最后，针对现行考核体系的不足，对国有企业负责人经营业绩考核体系进行改进和完善，综合运用EVA和平衡计分卡确定考核指标，对企业进行多维细分并引入行业对标以更为准确的确定企业短板指标和确定目标值，运用层次分析法具体确定指标权重，完善计分、分级机制，建立起有效的、能够起到长期激励作用的激励制度。第五部分，结语。更多还原

【Abstract】 State-owned enterprises are the backbone of the national economy. With the deepeningof economic system reform, more and more people come to realize that the performanceevaluation on the state-owned principal takes an important part to the healthy development ofstate-owned enterprises. The state attach great importance to the performance evaluation onthe state-owned principal and has issued a series of policy. SASAC (State-owned AssetsSupervision and Administration Commission of the State Council) of Hebei province havetaken the establishment of performance evaluation system as an important work. In recentyears, State-owned enterprises of Hebei province have been made an important achievementin the reform and restructuring of enterprises. Structure of economy changed greatly. Thecurrent performance evaluation method also need to research, study and improvement on it.Especially in recent years, the state-owned principal’s salary has caused serious concern ofthe society. How to measure the enterprise operating performance of the state-owned principalbecomes more important.This research based on current measures for operating performance evaluation of Hebeiprovince, making some improvements, and hope this research can provide reference forfurther improve the performance evaluation system on the state-owned principal of HebeiProvince. The first section introduces research background, some related researches, researchsignificance and frame. The second section introduces some related theories. The third sectionfocus on the development of the operating performance evaluation of the State-ownedprincipal, and in combination with the relevant assessment methods of other provinces andcities as well as the actual situation，analyses the current evaluation system of Heibei Provinceand finds out the deficiency existing in the actual application. The fourth section creates anew evaluation system basing on the shortage of the current evaluation system. The integrateduse of EVA and balanced scorecard to determine the evaluation index, and use analytichierarchy process to determine the weight of the index.To establish an effective long-termincentive system. The fifth section, the conclusion.更多还原