国有企业综合业绩评价体系研究

On comprehensive performance evaluation for state-owned enterprises

分析了西方企业业绩评价研究的现状,指出业绩评价已进入综合评价阶段,增加非财务指标已成为业绩评价发展的必然趋势,在此基础上,阐述了我国国有企业业绩评价存在的问题,并借鉴西方企业业绩评价的研究成果,提出从财务、供应链、内部业务流程、人力资源、自我创新能力五个层面构建我国国有企业综合业绩评价体系。

Seen from the result of the western performance evaluation research,performance evaluation has gone into the comprehensive evaluation phase. And it＇s necessary to increase non-financial measures. Then this article discusses the problems in present performance evaluation system for stateowned enterprises, and by using the research of performance measure in west for reference, it puts forward that we should construct comprehensive system of performance evaluation for state-owned enterprises from 5 perspectives： the financial, supply chain, internal processes, human resources and self-innovation ability.