政府治理与国有企业绩效评价体系完善

Governance and the Optimization of the Performance Evaluation System of State-owned Enterprises

我国国有企业的改革与发展是政府、企业及学术界近年研究探讨的热点问题,国有企业绩效评价指标体系在设计思路和指标选取上亟待改进。研究政府治理对国有企业绩效评价的影响,结合EVA及BSC,降低财务指标权重、增加非财务指标权重,提出量化社会绩效指标、增加环境绩效指标以完善国有企业绩效评价体系,重新构建政府治理下的国有企业绩效评价指标体系。

In recent years, the reform and development of China＇s state - owned enterprises is the hot issue discussed in the government, enterprises and the academy field. The advance and optimization of the performance evaluation system of state - owned enterprises is the core of this issue. The paper works over the impact of governance on the performance evaluation of state - owned enterprises, and puts forwards that we should quantify social performance indicator and add environment performance indicator to optimize the performance evaluation system of state - owned enterprises and reconstruct an improved performance evaluation system in governance combining EVA and BSC.