基于可持续发展的国有企业绩效评价体系研究

本文以可持续发展理论为指导,论述了社会绩效、环境绩效和公司治理水平与企业财务业绩及可持续发展的关系,提出了国有企业绩效评价体系在财务业绩评价基础上,应增加社会绩效、环境绩效和公司治理指标,设计了盈余质量系数对企业的净利润进行修正,以克服企业利润操纵对财务业绩的影响,使财务业绩的评价更具客观性;提出了通过行业效率评价来解决行业差异对企业绩效影响的建议。

Study on Performance Measurement System of State Owned Enterprise Based on Sustainable Development

This article demonstrates separately that a corporate financial performance can be improved when its social performance,environment performance,and corporate governance has been well on the basis of sustainable development theory. It puts forward that it is necessary to add social performance measures,environment performance measures and corporate governance measures in the system of state owned enterprise performance valuation that has been existed. It designs earnings quality coefficients to improve the reality of net profit,so as to overcome the impact on financial performance by earnings manipulation,it also suggests that add industry efficiency valuation in order to eliminate the influence of different industry on enterprise performance.