浅议地方国有企业绩效对标管理

Discussion on the Benchmarking Management of Local State-owned Enterprise Performance

本文以某地方国有集团企业为观察对象,将对标工作普及各所属企业,旨在树立经营标杆,通过对标实践为各企业筛选出适合自身的、具有指导意义的财务指标,进一步分析指标优良情况、指标偏差情况,最终汇总形成对标成果,为企业的财务指标考核和战略规划提供有效参考。从样本企业的对标来看,不同的业态企业的盈利能力不同,行业的标准值的划分将影响企业的对标评价结果。对于同一业态的企业,不同商业属性也会造成对标结果的差异。对于不同行业属性、不同商业状态的国有企业应对其充分调研,合理确定该企业的评价指标、指标的基准值,引导企业设定合理的目标值,从而使对标的成果更准确、真实反应企业的基本现状与经营成果。

Based on a local state- owned group enterprises as the object of observation,the benchmarking management was applied to each subordinate body,searching for the suitable and significance financial indicators which based on the practice of various enterprises and financial analysis. The index of deviation and excellent condition were further analyzed. The final summarized results can provide the reference of strategic planning for the enterprise. From the perspective sample enterprises,different forms the enterprise profit ability is different,the division of industry standard will affect the enterprise evaluation results. For the same forms of enterprises,the different business attribution can cause different result. The differences of properties and business status of state- owned enterprises should be fully researched,the enterprise basic value of the evaluation index should be reasonably determined,leading enterprises setting a reasonable target which is more accurate and suitable for enterprise＇s basic situation and operating results.