摘要
国有企业须接受双重绩效评价。作为企业,要评价其经营效率的高低,是亏损还是盈利,是否具有市场竞争力等;作为特殊企业,必须评价其是否体现了国家意志和人民的整体利益要求。对国有企业的两种绩效评价属于不同层次。第一层次是市场评价和企业效率或竞争力评价;第二层次是所有者利益(国家和人民意志)评价。当基本实现了国有企业改革的第一次定位目标后,必须向第二次定位目标推进。如果说,在实现第一次定位目标时,对国有企业的绩效评价主要涉及第一层次评价标准;那么,当改革向第二次定位目标推进时,对国有企业的绩效评价就主要涉及第二层次评价标准了。国有企业改革不能只是停留在完成市场化和商业化的途中,而必须坚定地走到实现完善的和合理的现代国有企业制度的彼岸。这就是中国国有企业改革的深化为什么必须实行再定位的根本原因。
State-owned enterprises （SOE） should be subject to double performance evaluation. First, as the enterprises, their operational efficiency and market competitiveness should be evaluated. Second, as the special enterprises, it must be assessed whether SOE reflects the will of the state and the people＇s overall interests and demands. Two kinds of evaluation over SOE belong to different levels. The first level is the market/efficiency assessment or competitiveness measurement; The second level is owner＇s interest evaluation （the state and people＇s will）. After achieving the first level objective of SOE reform, they should advance to the second level objective. SOE reform must be firmly deepened before achieving a sound and reasonable modern enterprise system, rather than stop over at the marketisation and commercialization. This is the root causes of re-positioning SOE reform.
出处
《中国工业经济》
CSSCI
北大核心
2010年第4期5-13,共9页
China Industrial Economics
关键词
国有企业改革
企业绩效
企业行为
state-owned enterprises （SOE） reform
enterprises performance
corporate behavior
