对平衡积分卡法应用于我国国有资本金绩效评价体系的思考

Applying the Balance Integral Cards to the Evaluation System of Stateowned Capital

为适应经济全球化的趋势,我国已经颁布了国有资本金绩效评价体系来评价企业的经营业绩。但由于其本身的不足和财务报告的缺陷,评价的结果并不一定正确。在实践的基础上,借鉴平衡积分卡法的某些优势对其进行完善,从而弥补其不足,使之更符合我国的需要。

In answer to the trend of globalization, our country has issued the stateowned capital evaluation system to evaluate the performance of the company. However, due to its shortcomings and the defects of the financial report, the results are not so correct. On the basis of the practice, the balance integral card has perfected the evaluation methods and remedied the shortcoming and made it fit the basic requirement of our country.