摘要
介绍了我国国有企业绩效评价的产生,从绩效评价方案的设计、绩效评价工作的组织和实施、绩效评价结果的检查和绩效评价工作的改善措施四个步骤详细阐述了国有企业绩效评价的现行机制,根据国有企业绩效评价试点工作的实践,指出现行国有企业绩效评价机制在设计阶段和组织实施阶段中存在的一些问题,并提出了在指标体系中引入"销售所创造的增加价值"评价指标和"经济增加值"评价指标等改进建议。
Introduces the existing procedure of the performance evaluation for state-owned enterprises in China, including its formation, plan, implementation, check, feedback and measures to take to improve it. The procedure can thus be simplified in a short form named PDCA (plan-do-check-action) showing its 4-phase operating mechanism. Some problems were found in the Plan and Do phases when the procedure was put into pilot practice. Therefore, two evaluation indices are suggested to introduce in the index system to improve the performance evaluation procedure, i.e., the value added by sales and economic value added (EVA).
出处
《东北大学学报（社会科学版）》
2004年第6期411-413,共3页
Journal of Northeastern University(Social Science)
关键词
绩效评价
绩效管理
指标体系
国有企业
performance evaluation
performance management
index system
state-owned enterprises
