正确处理企业经营者业绩评价中的几对关系

Properly Dealing With Several Couples of Relationship in the Assessment of Enterprise Executives Performance

对我国目前国有企业经营者业绩评价中存在的问题进行了分析,提出在建立有效的业绩评价系统和选择评价指标时应处理好的几对关系,即会计基础指标和市场基础指标、财务指标与非财务指标、绝对业绩指标与相对业绩指标、企业业绩指标与企业经营者业绩指标等的关系.认为选择合适的指标可以真实地评价经营者的业绩,以增强薪酬激励的有效性.

Based on the analysis of problems presently existing in executives performance assessment within state-owned enterprises, the paper summarizes several couples of relationship that should be highly emphasized in building up an effective performance assessment system, that is, index between accounting-based index and market-based index, between financial index and non-financial index, between absolute index and relative index, between enterprise performance index and executive performance index. The proper indexes may be adopted to assess executives performance to enforce the effectiveness of salary incentive system.