摘要
如何加强国有企业监督管理,提高经济效益,是国有企业改革的核心问题。经过一个多世纪的探索和实践,企业效绩评估已经成为一种比较成熟的监管手段,发挥着越来越重要的作用。本文从企业效绩评价产生的动因入手,研究了企业效绩评价的基本内容、基本指标体系和企业效绩评价结果及应用等问题。
How to strengthen supervision and administration of state-owned enterprises is the key problem in the reform of state-owned enterprises. During more than 100-year period, as a supervision measure evaluation of efficiency and performance has become maturated and has been playing a more and more important role. Beginning from the cause that brings about evaluation of efficiency and performance, this paper studies the main contents, the fundamental indices, the effect and the application of evaluation of efficiency and performance for enterprises.
出处
《南京财经大学学报》
2004年第5期68-70,共3页
Journal of Nanjing University of Finance and Economics
关键词
国有企业
效绩评价
经济效益
state-owned enterprises
evaluation of efficiency and performance
economic efficiency