企业资产管理绩效评价指标体系构建思路与路径

The construction ideas and paths of the performance evaluation index system for enterprise asset management

确保企业发展中的资产安全可靠,对实现资产的保值增值目标、促进经营活动顺利开展等意义突出。为此,企业需要建立完善的资产管理绩效评价指标体系,以协助企业达成阶段性的效益目标。文章浅析企业资产管理中构建绩效评价指标体系的意义与要素,并立足时代趋势及企业发展实需提出四个方向的构建路径,形成高效的资产运作模式,促进企业资产管理水平的提升。

Ensuring the security and reliability of assets in enterprise development is crucial for achieving the objectives of asset pres⁃ervation and appreciation,as well as promoting the smooth conduct of business activities.Therefore,enterprises need to establish a compre⁃hensive asset management performance evaluation indicator system to assist in achieving staged efficiency goals.This paper briefly analyzes the significance and elements of constructing a performance evaluation indicator system in enterprise asset management.Based on contempo⁃rary trends and the actual needs of enterprise development,it proposes four construction paths to form an efficient asset operation model and promote the improvement of enterprise management level.