试论企业经营效绩评价指标体系的设计

A Discussion on the Design of Enterprise' s Operation Performance Evaluation Index System

我国的企业经营效绩评价正受到越来越多的关注。本文介绍了财政部国有企业效绩评价模型及平衡记分卡,并结合企业价值取向,提出企业应以利益相关者价值最大化为经营目标的观点。同时本文提出了企业集团进行经营效绩评价指标设计的基本思路和原则,即以企业战略目标为出发点,遵循系统原则、权变原则、员工参与原则。

The thesis is about assessment mode of economic performance and balance score-card of State-owned enterprises directly under administration of Finance Ministry, by taking enterprise value orientation into considerations, it puts forward the view that the maximum business interests of the relevant entrepreneur should be set as the business objective of the enterprise .In addition, It also brings forward the basic consideration and principle of the design of assessment indicator of enterprise' s economic performance: i.e. , accord with the principle of system , contingency and staff participation by enterprise strategic objective as a starting point.