试论国有企业绩效评价体系的完善

我国现行企业绩效评价体系存在着财务指标中的关键指标不尽科学、部分财务指标计算数据的引用与《企业会计制度》不一致等问题。因此,完善我国企业绩效评价体系,应遵循评价内容全面性、计量因素和非计量因素相结合、动态与静态相结合等原则。在计算净利润时应考虑权益资金成本,财务指标计算数据的引用应尽量与企业新会计制度保持一致,改革传统的固定权重的方法,建立综合反映企业社会道德责任履行情况的指标体系等。

How to Perfect the Enterprises performance appraisal System in SOEs

There do exist some problems in the accounting indexes applied in the current enterprises performance appraisal system. Some principles, including comprehensive contents, linking up calculating factor with non-calculating factor, jointing dynamic factor with static factor, should be applied to perfect the system. Namely, the measures should include: cost of equity capital be calculated in net profit calculation; keeping same step with new accounting regulation when citing accounting indexes; innovating traditional fixed weighing in calculation; establishing synthetic indexes reflecting firm's social responsibility.