关于中央企业综合绩效评价若干问题的探讨

Several Problems Concerning Overall Performance Evaluation of Central Enterprises

中央企业综合绩效评价管理暂行办法和实施细则的评价对象是企业和企业负责人。对企业负责人评价的目的是依据评价结果对其进行优化选择和有效激励,而对企业评价的目的是依据评价结果对企业进行财务资本的配置决策等。评价目的不同,评价的内容和方法也应有所不同。因此,企业、企业负责人应施用两种不同的综合绩效评价办法。对企业的评价,应考虑企业所处的不同行业、不同外部环境、不同地区和不同规模。而对企业负责人的评价,不但要看经营成果,更要依据企业“大环境”等基础条件进行综合评判。

The paper argues that different contents and methods should be adopted to the enterprises and the directors of the enterprises,because according to the evaluation results,the target of the evaluation for the directors of the enterprises is to inspire them to further efforts or select the optimization person to replace them;while the target for the enterprises is to make allocation decision for financial capital.Therefore,the paper offers that the evaluation for the enterprises must take into account of the different industries that the enterprises engaged in,the different external environments,different regions and scales.The evaluation for the directors of enterprises,in addition to depending on the results of the business,the comprehensive judgement based upon the 'the social,political and economic envrionement of the enterprises' is more important.