企业绩效评价指标（国外英文资料）.docVIP

企业绩效评价指标（国外英文资料） First, the present situation and the problem of the performance evaluation of Chinese enterprises Enterprise operating performance evaluation, refers to the operation period of the enterprise assets operation and financial benefits, capital value, such as operating results, carries on the real, objective and fair evaluation. Evaluating the business performance of an enterprise can be taken from different perspectives, such as evaluating the value of the value of capital, comparing the economic benefits of the enterprise, etc. Enterprise operating performance evaluation system in our country for many years has been an calculated according to the current accounting standard and accounting system for net profit index is given priority to, including the rate of return on total assets, return on equity, investment index, such as system. Both assessment of enterprise economic benefits, and the assessment of enterprise operating performance, are essentially in the evaluation of enterprise business performance and inspect the work performance of the enterprise operator. Authorities into the 90 s, China has developed several sets of the evaluation methods of assessment, such as 1995 released by the ministry of finance evaluation index system of enterprise economic benefit and economic and trade commission, the state planning commission, the national bureau of statistics released in 1997 of new industrial economic benefit evaluation appraisal system. Recently, the ministry of finance of China has just introduced a new system of performance appraisal system called the system of state capital performance appraisal. Although the set of index system has overcome the past some defects existing in the evaluation system, such as set up the core index, set up a multi-level evaluation index, USES the multi-factor analysis method, in a unified evaluation standard as a benchmark, and so on. But because of its core index selection is the return on net assets, so it doesn