经济增加值:国企绩效评价体系宜引入的重要指标

Economic Value Adding : an Important Index to be Introduced to the Performance Evaluation System in the Reform of State-owned Enterprises

科学、公正的国有企业绩效评价体系,是贯彻国有资产经营责任制度,完善国有企业治理的重要一环;也将为国有资产流通转让提供重要的定价依据。针对目前国有企业绩效评价体系的不足,借鉴EVA理念,提出价值导向的国有企业绩效评价体系,并设计相应的制度框架。希望有助于完善国有企业治理,充分协调国家所有者与国有企业管理者的利益,引导国有企业管理者像所有者一样思考,持续地为包括国有股东在内的企业股东创造最大化价值,实现国有资产保值增值。

A scientific and just performance measuring system of the state-owned enterprises is a key link in carrying out the responsibility system for state-run assets management, and in perfecting the governance of state-owned enterprises. At the same time, it will provide important pricing basis for the circulation and transfer of state-run assets. Aiming at the deficiencies in current performance measuring system of state-owned enterprises in China, the author , using EVA for performance, puts forward a value-oriented performance measuring system of state-owned enterprises and designs some corresponding institutional frames. The above frame and suggestions will contribute to perfecting the state-owned enterprises governance, fully coordinating the interests of nation as an owner and the manager of the state-owned enterprises, motivating the managers to think like the owner and continuously maximize the enterprise's value for all the shareholders including the state shareholder, and then realize the maintenance and appreciation of state-owned value assets.