自然垄断企业利益相关者导向的综合绩效评价研究

On the Stakeholders-Orientated Integrated Performance Assessment for Natural Monopoly Enterprises

本文论述了按照一般竞争性国有企业的绩效评价体系对自然垄断企业进行评价的不足之处,提出建立利益相关者导向的综合绩效评价体系,并引入市场价值增值率指标评价自然垄断企业经济绩效,最后以电力企业为例检验了该指标体系的可行性和实践意义。

This paper discusses the defects of evaluating natural monopoly according to the performance assessment system for ordinary competitive state-owned enterprises,suggests that it's necessary to build stakeholders-orientated integrated performance assessment system,and introduces market value-added ratio to evaluate the businesses' economic performance.Finally,the paper applies the new method to electricity enterprises to test the feasibility of the stakeholders-orientated integrated performance assessment system.