我国非国有控股上市公司绩效评价模型的构建.pdf

要 改革开放给民营经济带来了无限的发展空间，一些非国有控股企业已经开始 对投权结构和管理模式进行转变，而一些绩效良好的非国有控股企业则通过上市 来改善自身的问 ，并取得了良好的成绩，这些已上市的非国有控股企业就是我 国的非国有控股上市公司。 加入世界贸易组织后，我国的非国有控股企业面临着前所未有的机遇与挑战， 企业绩效对非国有控股企业生存和发展的重要性日益突出，非国有控股企业经营 者迫切需要加强对企业的科学管理，外部投资者、债权人等对非国有控股上市公 司的经营绩效关注的程度也越来越高。因此，通过分析非国有控股上市公司绩效 的水平和现状，找到影响我国非国有控股上市公司经营绩效的主要因素，建立相 关的绩效评价模型，进而得出提高非国有控股上市公司绩效的对策，对我国非国 有控股公司具有重要的意义。 本文对相关重要概念进行界定后，采用对比分析法对国内外企业绩效评价的 各种状况进行比较分析，通过整体观对绩效评价系统进行分析， 用概率论的相 关原理对资本结构与公司绩效进行简易分析，为提高企业绩效评价的科学性和准 确性，建立了 树枝”模型和我国非国有控股上市公司绩效评价的流程模型，并结合 我国非国有控股上市公司现存的问题提出了 内部充实、外部改良”的对策。 关键词：企业绩效 绩效评价 非国有控股上市公司 1 Abstracts The reform and openness has been brought about the chance developing boundlessly by non-state-operated economy , the result is that several civil enterprises began to Transfer their stock configurations and management pattern,and also ther are several Great-performanced civil enterprises take the way coming into the market to solve the Problems of their own which brought them great achievements. After Chinas enter of WTO,the enterprises of our country especially the civil enterprises faced big opportunities and challenges theyve never met before.The enterprisess performance played a more and more important role for the survival and development of a civil enterprise,therefore the leaders of the civil enterprises strongly need to reinforce the scientific management of their companies,and also the investors and stockholders showed more concerns about the performance of their enterprises. So theres a big practical significance for the civil enterprises through the way that analyses the level and real situations of the performance and find the main factors which have great influences about the performance to present countermeasures to higher the performa