摘要
为贯彻落实党的二十大提出的加快构建新发展格局、着力推动高质量发展的决策部署,国务院国资委已将中央企业2023年的主要经营指标从原来的“两利四率”调整为“一利五率”,并提出了“一增一稳四提升”的年度经营目标。本文从财务视角剖析国务院国资委修改和完善经营指标体系的意义。一方面,这有助于明确国企高质量发展方向,推动中央企业提高核心竞争力,加快实现高质量发展,建设世界一流企业。另一方面,将价值因素纳入考核有助于构建中国特色估值体系。
In order to implement the decision and deployment proposed by the 2oth National Congress of the Communist Party of china to accelerate the construction of a new development pattern and focus on promoting high-quality development,the State-owned Assets Supervision and Administration Commission of the State Council has adjusted the main performance measures of central enterprises in 2023 from the original"two ratios and four rates"to"one ratio and five rates',and proposed an annual business goal of"one increase,one stability and four improvements".This article analyzes the significance of the State owned Assets Supervision and Administration Commission of the State Counci's revision and improvement of the performance measurement system from a financial perspective.On the one hand,this paper helps to clarify the direction of high-quality development for stateowned enterprises,promote central enterprises to improve their core competitiveness,accelerate the realization of high-quality development,and build a world-class enterprise.On the other hand,incorporating value factors into the assessment helps to build a valuation system with Chinese characteristics.
作者
雷喻捷
黄继章
Lei Yujie;Huang Jizhang
出处
《管理会计研究》
2023年第3期60-73,共14页
MANAGEMENT ACCOUNTING STUDIES
关键词
高质量发展
中央企业
经营指标体系
“一利五率”
High-Quality Development
Central Enterprises
Performance Measurement System
One Ratio and Five Rates