基于遵从力取向的国有企业绩效评估内容研究

A Study on State-owned Enterprise Performance Evaluation Content Based on the Compliance Model

我国国有企业履行着多重角色并承担着多项责任,但以往的绩效考核内容主要考核其财务类指标,考核维度和结果均具有一定局限性。本文在深入分析MBO、KPI、EVA、OKR、BSC等多种绩效考核工具的基础上,提出了基于遵从力模型的国有企业绩效考核内容体系。该体系包括政治维度、经济维度、市场维度、文化维度和人民维度5个方面。本文分析了5个维度各自的内涵、构成要素、代表性指标。本文构建出的绩效考核内容体系,对丰富和发展国有企业绩效管理理论与实践具有积极作用。

Chinese state-owned enterprises play multiple roles and assume multiple responsibilities. However, the performance evaluation for such enterprises was established, with primary focus on financial indicators. In this article, we presented a comprehensive and integrated performance indicator system. This system includes five performance dimensions: political, economic, market-oriented, cultural, and people-oriented. We elaborated the concept, component, and representing indicators of each dimension. By developing this system, this study provides both theoretical and practical implications for the performance management of Chinese state-owned enterprises.