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《中央企业负责人经营业绩考核暂行办法》考核指标解析 被引量:1

Analysis on Measurement Indicators for"Interim Approach on the Measurement of the Operating Performance of the Persons Responsible for Central Enterprises"
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摘要 《中央企业负责人经营业绩考核暂行办法》中的经营业绩考核指标体系具有三个特点:操作性强;注重共性和个性的结合;长短期考核的有机平衡。但在实践应用中,其体系尚不完善,建议从主营业务获利能力、权责制缺陷的避免、持续战略创新能力和社会贡献四个方面增加考核指标,对经营业绩进行更全面的战略考核,并初步勾勒具有战略导向的经营业绩考核指标新体系。 This article mainly discusses the three characteristics of the operating performance indicator system for'Interim Approach on the Measurement of the Operating Performance of the Persons Responsible for Central Enterprises'.They are the strong practicability,emphasis on the combination of generality and specialty,and the balance of long-term and short-term measurement.Furthermore,on the basis of the analysis on practical application,this article points out the weak points of the present indicator system strategically,and then gives sugges- tion on how to measure the operating performance more thoroughly through adding some indicators from four aspects.
作者 董冰霖
出处 《广东商学院学报》 2004年第3期75-77,共3页 Journal of Guangdong University of Business Studies
关键词 中央企业负责人 经营业绩 考核指标 问题与改进 persons responsible for central enterprises operating performance measurement indicator problems improvements
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  • 1[3]财政部统计评价司.企业效绩评价问答[M]. 北京:经济科学出版社,2002.

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