论我国国有企业业绩评价机制的变迁

On the Evolution Performance Appraisal System on China's SOEs

通过对我国国有企业业绩评价机制及相关制度背景变迁的分析,揭示了我国对企业业绩的评价由政府内部走向社会公众,由静态的会计指标评价走向静态的会计指标和动态的股价反映相结合的综合评价机制,并说明在这一变迁过程中,政府进行业绩评价的效率不断提高。

This article, first of all, elaborates how the SOEs' performance appraisal system transfers from government authority to public opinion,from static accounting indices to both the accounting indices and dynamic stock price indices on the basis of analyzing the evolution of SOEs' performance appraisal system and its historical background and finally the author points out that such appraisal efficiency improves in the process of evolution.