国有企业财务效绩与经营者效绩的作用关系研究

Research on the Interactional Correlation between Financial Performance and Operator Performance of State-owned Enterprise

我国在国有企业效绩评价的实际操作中,往往将对企业的效绩评价与对企业经营者的效绩评价混为一谈,这样不能体现出经营者在主观上为企业经营管理所做的努力,不利于对经营者进行有效激励。本文提出将经营者效绩评价从企业效绩评价中分离出来,认为企业效绩应包括财务效绩和经营者效绩两个方面,进一步通过研究财务效绩与经营者效绩的形成过程,从而揭示出企业财务效绩与经营者效绩在形成过程中的作用关系,为企业建立更科学合理的效绩评价体系提供了新的视角。

When state-owned enterprise carry out the performance evaluation work, estimators generally confuse the concept of enterprise performance and operator performance. At this rate, it can＇ t reflect the efforts of corporation operators and is not beneficial to effectively bestir the operators. The author proposes that operator performance should be separated from enterprise performance, and believes that enterprise performance should include two parts ： financial performance and operator performance. Through studying the forming process of financial performance and operator performance, this paper consequently reveals the interactional correlation between financial performance and operator performance in their forming process, and puts forward new view of establishing appropriate performance evaluation system.