【作者】 张凯；

【导师】 陈留平；

【作者基本信息】 江苏大学 ， 会计学， 2008， 硕士

【摘要】 企业绩效评价是当今世界企业界和会计界的一个重要理论与实践课题。我国企业绩效评价曾几经改进,先后实施了四个企业绩效评价体系:企业财务通则(1993),企业经济效益评价指标体系(试行)(1995)、国有资本金效绩评价体系(1999年颁布并于2002年修订)、中央企业综合绩效评价实施细则(2006)。事实上,无论是财务评价还是非财务评价,我国目前都尚未建立起一套科学合理、行之有效的企业绩效评价体系。我国现行的国有企业绩效评价体系,在评价指标及其数量的选择、指标权重及标准值的确定等方面都存在许多问题,也就难以对新经济条件下的国有企业经营绩效做出客观公正的评价。国有企业绩效评价指标体系构建的正确和完整与否直接关系到是否能够真实全面地反映国有企业的经营业绩,直接影响着国有企业资本的保值和增值。我国国有企业正在努力跻身于国际市场的竞争,企业管理水平同样受到严峻的挑战。科学、合理的绩效评价指标体系在制定企业经营战略、评估企业经营目标的实现和确定企业管理人员薪酬计划等方面都起着重要的作用。本文首先介绍了企业绩效评价的概念以及有关的基础理论,并阐述了国内外企业绩效评价的发展演变,为建立国有企业绩效评价体系奠定基础。其次,找出国有企业现行绩效评价指标体系设置存在的不足,并对国有企业绩效评价指标体系和评价方法进行修正,形成一套经过修改的国有企业绩效评价指标体系。在原有绩效评价指标体系中增加了现金流量的指标,社会贡献率指标等指标,并使用层次分析法客观设置权重并进行评分。第三,选择某市的国有企业,使用改进后的国有企业绩效评价体系进行评价。最后,对本文所作的研究进行了总结,提出本文的研究成果以及研究中存在的问题。更多还原

【Abstract】 The evaluation on enterprise performance is an important theoretical and practical problem in enterprise and accounting circles in the world of today.The evaluation system of Chinese enterprise performance has experienced four times improvement:the general rule of enterprise financial affairs(1993),the evaluation system of enterprise economic results(1995),the evaluation system of enterprise operation performance (the promulgation in 1999 and the revision in(2002),and the comprehensive evaluation of central enterprise performance(2006). However,in the matter of the evaluation on financial or non-financial affairs,the current evaluation for state-owned enterprise performance has many problems in our country.So it is impossible to bring about an impartial result on enterprise by the current evaluation system.A performance evaluation system for state-owned enterprises directly reflects the true operating performance of state-owned enterprises and affects the investment and added value of state-owned enterprises capital. Chinese state-owned enterprises become competitive in the international market,so the enterprise management will be a challenge.Scientific and rational performance evaluation system plays an important role in the formulation of business strategies,assessment of business objectives and determining the pay plan for business managers.The first we introduces the concept of performance evaluation and the theoretic,then we draws on the development and evolution of performance evaluation for foreign enterprises and state-owned enterprises.These lay the foundation for performance evaluation system.Secondly we find out the defects of the state-owned enterprises’ performance evaluation system, and modify the indicators and method of performance evaluation system, forming a revised performance evaluation system of state-owned enterprises.Cash flow indicator and social contribution rate have been added in the performance evaluation system.We will use of AHP to set up the weight and score.Thirdly,select a city’s state-owned enterprises and use the improved performance evaluation system to evaluate.Finally,we make a summary of the research results of this paper,putting forward the existing problem and the results of research.更多还原