硕士论文-国有企业经营业绩考核体系探索.doc

摘 要 企业经营业绩考核对于促进我国建立现代企业制度，帮助政府机构转变职能，实施间接管理与监控发挥着不可忽略的重要作用。近年来，作为我国经济主体的国有企业随着改革的深入进行，业绩考核体系也在不断地发展和进步，但现阶段的国有企业业绩考核体系仍不完善，在设计方面有很多的弊病和不合理的地方。如何对我国的国有企业经营业绩进行科学的考核对于防止国有资产流失、维护国有资产所有者权益、确保国有资产保值增值具有极为重要的意义。 本文分析了传统的企业业绩考核体系和我国现行的国有企业经营业绩考核指标体系的缺陷与不足，指出随着企业的经营管理进入战略管理以后,单纯地以财务指标来衡量和考核企业的经营业绩,已经不能适应从战略高度衡量和评价企业的经营业绩以及进行经营管理的客观要求。在此基础上，结合现代的经济环境以及国有企业的现状，本文引进“平衡计分卡”这一先进的绩效管理体系，对如何构建具有战略意义的国有企业经营业绩考核体系进行了探索。本论文最终认为，为了实现企业的长远战略经营目标，应该建立一套财务指标与非财务指标相结合、静态评价和动态评价相结合、有形业绩评价和无形业绩评价相结合、所有者利益和市场顾客导向相结合的战略业绩考核体系，以期对企业经营业绩进行多方位的、全面的评价。 关键词：国有企业 经营业绩考核 平衡计分卡 Abstract Performance Appraisal Plan is valuable to the promotion of establishing Modern System and to the transformation of the government functions. With the progressing of Reform in China, state-owned enterprises, as the main part of economy, is developing its own Performance Appraisal System. However, we have to recognize that the present Performance Appraisal System is still imperfect, which contains dozens of defects and illogic. A scientific appraisal of the state-owned enterprises’ managing performance is essential to the protection of losing of state assets, and to the maintenance of state assets’ Owner’s Equity. By comparing the traditional Performance Appraisal System to the one state-owned enterprises is utilizing, the paper points out that, with the enterprises management developing into strategic stages, simplified financial indicators cannot meet the requirement of appraising and managing enterprises’ performance in the strategic level. Basing on this understanding, Balanced Scorecard is introduced to improve the present economic environment and the situation of state-owned enterprises. At the end of this paper, it is clarified that to realize enterprises’ strategic management goal in long term, a set of financial indicators and non-financial indicators, static statement and dynamic statement, materially Performance Appraisal and inmaterially Performance Appraisal, and also Owner’s interest appraisal