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摘要 进入21世纪，中国经济体制正处于一个伟大变革的时代。当今时代，以信息技术、生物技术、海洋技术、新材料等为代表的知识经济迅猛发展，日渐取代了过去工业经济的发展形态，成为主导21世纪世界经济发展的新型经济形式，并对人类社会经济发展产生了空前的影响。作为市场经济主体的企业组织，其经营环境发生着前所未有的变化，传统的企业管理模式面临巨大的挑战。要在日趋复杂和激烈的竞争中立于不败之地，则必须更快的了解市场的变化和需求，并结合自身的特点改进企业的管理理念和方法、增强企业的竞争力，确保企业的生存与发展。作为企业管理系统组成部分的业绩评价系统，与此相适应，其理论和方法也必然随之改进。 本文通过对比西方发达国家业绩评价体系与我国业绩评价体系的现状，从而发现我国业绩评价体系的缺陷和不足，并提出了解决问题的办法。 【关键词】 国有企业；业绩评价体系；经济增加值；非财务指标 Abstract Entering the 21st century, Chinas economy is in a great transformation of The Times. Nowadays, the knowledge based economy represented by information technology, biotechnology, marine technology and new material etc. is developing rapidly. It has replaced the traditional industrial economy, it has become the new-type economic form leading the world economic development in the 21st century and it has brought an unprecedented impact on economic development of human society. Being the major element of market economy, enterprise organizations face unprecedented changes, and its traditional management mode faces an enormous challenge. In order to be successful among complicated and keen competition, enterprises have to understand the change and demand of market more quickly, improve the management idea and method, strengthen the competitiveness of enterprises and guarantee the survival and development of enterprises. Being part of enterprise management system, the performance estimation system has to improve its theory and methods accordingly. Comparing the situation of enterprise performance evaluation system in developed western countries and developing countries, this article discovered the shortages and deficiency of enterprise performance evaluation system in China and put forward some solutions. Key words: state-owned enterprises; performance evaluation system; economic value added; non-financial index 一、我国国有企业业绩评价体系的现状及构建业绩评价体系的意义 我国国有企业业绩评价体系的现状 构建业绩评价体系的意义 1.有利于保障所有者利益 2.有利于促进企业转变经营观念 3.有利于推动企业建立科学规范的管理制度 4