国有企业业绩评价体系的缺陷分析.doc

PAGE ii 摘 要 由于国有企业的不断改革，现代企业的所有权和经营权分离，要求建立一套系统完善的经营者激励机制，而该机制的核心问题就是业绩评价。随着我国市场经济体制及现代企业制度的建立，根据市场经济的要求构建适合我国国有企业发展的业绩评价体系，是国有企业体制改革的当务之急，也是参与国际经济竟争的必然要求。目前，国有企业绩评价体系尚处于初级阶段，在理论和实践上不可避免的还存在一些缺陷，需要不断提高和完善。本文指出了我国现行的国有企业业绩评价体系中存在的问题，同时对国有企业如何建立适应市场竞争要求的业绩评价体系提出了一些看法及相应的改进措施，以促进国有企业业绩评价体系的不断发展和完善。 关键词：国有企业；业绩评价；措施 ABSTRACT Owing to the state-owned enterprises continuous reform, and the separation about the modern enterprise ownership and management rights, it requires to built a set of perfect system operator incentive mechanism, the core issue of mechanism is the performance evaluation. Along with the establishment of market economy system and of the modern enterprise system in our country and according to the requirements of market economy, to build the performance evaluation system which suitable to Chinas state-owned enterprise development, is the priority of state-owned enterprises reform. Meanwhile, it is the inevitable requirement of participation in international economic competition. Now the system of state-owned enterprises performance evaluation is still in its primary stage. There are some inevitable defects in theory and in practice, so it needs to continuously improve and perfect. For the sake of promoing the continuous development and improvement of state-owned enterprises performance evaluation system, This is points out the problems what exist in the performance evaluation system of state-owned enterprises, and puts forward some views how to set up the suitable performance evaluation system and the corresponding improvement measures for the state-owned enterprises. KeyWords ：State-owned Enterprises; Performance Appraisal; Measure 湖南科技大学潇湘学院本科生毕业设计（论文） iii 目 录 TOC \o 1-3 \h \z \u 第一章 前言 1 第二章 国有企业业绩评价体系的产生与发展 2 第三章 现行国有企业业绩评价体系的缺陷分析 5 3.1 业绩评价未考虑权益资本成本 5 3.2 对现金流量指标重视不够 5 3.3 该体系主要采用的是静态分析 6 3.4 业绩评价体系不能完全适合对企业经营者的评价 6 3.5 不能充分关注企业的长远目标 6 第四章 完善现行国有企业业绩评价体系的对策 8 4.1 将EVA即经济附加值引入业绩评价体系 8 4.2 增加现金流量指标比