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刘晓凤 《地质技术经济管理》2014,(11):72-77
演基于利益相关者理论, 推断物流业税收政策绩效评价主体, 在明确高效的物流业税收政策绩效评价主体体系基础之上, 从内部要素与外部要素的视角提出物流业税收政策绩效评价发展对策, 不仅要从绩效评价指标体系、评价流程、评价人员素养、评价软件应用等内部要素着手完善, 也要从法律法规、信息网络、金融监管、社会信用等外部要素加以革新. 相似文献
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绩效评价是企业财务管理的一项重要内容,建立规范的税收筹划绩效评价体系是提高企业财务管理水平的客观要求。基于成本效益、风险评价、全面评价、综合评价等基本原则,将税收筹划绩效评价指标划分为财务指标和非财务指标,并提出绩效评价的成本收益分析方法,以科学评价企业开展税收筹划的绩效水平。 相似文献
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从绩效评价主体、评价指标、评价标准、计分权重及计分方法等层面的设计角度,论述了企业绩效考评机制的公平性,并提出提升绩效评价机制公平性的有关对策。 相似文献
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平衡计分卡将组织绩效评价与组织目标相结合,使组织成员明确组织愿景,加强了组织建设。大亚湾海事处引入平衡计分卡,从海事职责,服务对象,内部流程,学习和成长四个维度构建了团队评价指标体系,团队建设取得了显著成效。 相似文献
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国资委颁布的企业综合绩效评价体系是根据出资人监管工作的需要而制定的,该评价体系具有综合评判、分析诊断和行为引导三大功能,体现了全面性、综合性与客观公正性的特点。但由于石油石化企业的特点、评价主体、评价角度、评价对象不同,有必要针对石油石化企业构建专门适用的绩效评价体系。为此,以国资委《中央企业综合绩效评价管理暂行办法》和《中央企业综合绩效评价实施细则》为基础,结合石油石化行业特点,构建了石油石化企业经营绩效综合评价指标体系,并选用了适用的评价方法。 相似文献
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基于模糊方法的企业绩效评价 总被引:1,自引:0,他引:1
本文建立了由财务评价指标、过程评价指标、客户评价指标、员工评价指标等要素组成的企业绩效评价指标体系,根据指标具有模糊性的特点.提出采用模糊评价法进行评价,并举例说明了方法的应用。 相似文献
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运用层次分析法分配岗位薪酬 总被引:1,自引:0,他引:1
本文旨在应用层次分析法(AHP)对岗位薪酬分配中的经常碰到的问题比如岗位工资等级、绩效评估等进行量化的分析,从而定义合理的薪酬水平,对员工做出相对公正的绩效评估。 相似文献
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Ingo Vogelsang 《International Journal of Industrial Organization》1983,1(3):253-273
Management incentive schemes leading to welfare optimal pricing and efficient production of public enterprises have so far been mainly concerned with the information advantages that public enterprise managers hold over their supervising government or central planning agency. Managers under these schemes are induced to improve their firm's performance in adjustment processes which in the limit lead to optimal firm decisions. Such managers are supposed to be income maximizers disregarding any personal effort which could influence their performance and utility. In this paper I show that two incentive schemes recently proposed by Tam (1981) and Finsinger and Vogelsang (1982) can also help to induce managers to provide an optimal level of effort. Here effort is assumed to reduce managers' utility and the firm's costs. The result depends crucially on myopic managerial utility maximization. Once managers maximize the discounted value of future utility levels they will deviate from the optimal behavior. Under Tam's scheme, this can hold independent of the optimal effort level. Under the Finsinger-Vogelsang performance index managers will always show suboptimal effort levels in a steady state equilibrium, because the index only rewards welfare improvements.Effort, however, has to be rewarded even with no improvement in behavior. An improved performance index, which provides cumulative rewards is shown to be strategy proof and lead to a welfare optimum. This reward structure basically treats managers as if they were private entrepreneurs. It looks extremely generous in that it gives managers the fruits of all costs reductions due to increases in effort. Suggestions are made to mitigate this income distributional impact. 相似文献
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王飞鹏 《地质技术经济管理》2010,(11):64-67
公共部门和私营部门(企业组织)是社会组织的两种基本类型,是管理的两个基本领域,都属于组织与管理的研究对象,因而对这两个部门的管理有共同之处,其理论、方法及管理模式可以相互借鉴。在分析企业绩效评估制度的特色及国外将企业绩效评估引入政府评估的主要做法的基础上,结合我国公务员绩效考核制度存在的主要问题,就我国政府如何引入企业绩效评估制度提出了建议。 相似文献
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李鹏 《地质技术经济管理》2010,(6):83-85
理财经理的角色和地位在商业银行个人理财业务发展中越来越重要,如何对其进行有效地激励已经成为商业银行管理中面临的新问题。当前商业银行对理财经理的激励机制中存在激励方式单一,缺乏长期激励机制,绩效考核体系不合理以及职业发展体系不健全等问题,应该通过构建优秀的企业文化,完善非物质激励方式,强化长期激励机制,建立公正科学的考核评价体系,完善理财经理的激励机制,更好地促进商业银行个人理财业务长远健康发展。 相似文献
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构建和谐社会适应了我国改革发展进入关键时期的客观要求,体现了广大人民群众的根本利益和共同愿望。文章阐述了建立与实施社会保障支出绩效评估的必要性及对构建和谐社会的积极意义,同时就该体系中的绩效评估模型、绩效评估指标设计等方面进行了探讨。 相似文献
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《Food Policy》2013
Animal welfare is often cited as a classic public good, which implies market failure and, thus, that government intervention is required. However, the current literature does not provide an accessible account of how governed markets are supposed to cope with the issues of animal welfare. This paper seeks to fill this gap by re-considering the political economy of animal welfare. Conceptual analysis shows that the major cause of market failure in the case of farm animal welfare is a problem of consumption externalities. It is the specific regulation of animal welfare conditions which is a public good (or bad). Two important conclusions follow from this analysis, which are largely unexplored in the literature on animal welfare. First, measurement of potential market failure, through identifying actual willingness to pay (WTP) for animal welfare friendly products, is potentially misleading. The difference between citizen votes and consumer WTP for animal welfare is not prima facie evidence for either market failure or a gap in the market. Second, conventional arguments in favour of subsidies and assistance to producers for better animal welfare are misconceived and potentially counterproductive. A more rational policy is to subsidise the consumption of animal welfare friendly products. 相似文献
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Legal status affects the use of public welfare and insurance and private assistance programs by families of farm workers. Families of unauthorized immigrants are more likely to use public medical assistance and less likely to use other public transfer programs than authorized immigrants and citizens. Unauthorized immigrants with young children in the United States are slightly more likely to use welfare, and welfare recipients are slightly more likely to have young children here. 相似文献
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企业高层管理团队是由社会精英人士组成的复杂系统,以往对其绩效的评定研究大都停留在繁复数据的简单归纳和各类变量的定性评价上,既易于失真又难以体现TMT运作的动态性。因此,应在系统分析其绩效各要素内涵及彼此关联的基础上,综合运用模糊数学工具,构建以绩效的六维力度体系为核心的绩效数学模型及相应评价方法,以减少主观噪声的干扰而真实反映TMT绩效的客观状态。 相似文献
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论述了公共养老金制度由公营转为私营将引起融资模式的转变,分析了制度转型带来的经济福利上的差异,并指出选择不同的转型方案对代际福利将产生显著影响。 相似文献