国有企业效绩评价指标研究(国有银行为例).doc

摘要：绩效评价是指现代企业财务管理研究的重要内容。现代企业以产权明晰、权责明确、政企分开、管理科学为特点，对其效绩评价指标体系进行研究具有较为重要的理论和现实指导意义。

　　国有企业绩效评价指标体系构建的正确和完整与否直接关系到是否能够全面地反映国有企业的经营业绩，直接影响着国有企业资本的保值和增值。我国国有企业正在努力跻身子国际市场的竞争，企业管理水平同样受到严峻的挑战。科学合理的绩效评价指标体系在制定企业经营战略、评估企业经营目标的实现和确定企业管理人员薪酬计划等方面都起着重要的作用。

　　本文将以国有银行为例,首先对我国现有的国有企业绩效评价指标分析研究，其次找出我国国有企业现行的绩效评价指标中存在的不足，对国有企业绩效评价指标的修正提出相关建议。

关键词: 国有企业，银行，绩效评价指标，建议

Abstract：Performance evaluation is a modern enterprise financial management of the important content. Modern enterprise property rights and responsibilities clearly, separating the management of features, performance evaluation system for its study with the more important theoretical and practical significance. State-owned enterprise performance evaluation system to build the correct and complete or not directly related to whether a true fully reflect the operating results of state-owned enterprises, state-owned enterprises directly affect capital preservation and appreciation. China's state-owned enterprises are working among the children of the international market competition, corporate governance standards are also subject to challenge. Scientific and reasonable performance evaluation system in the formulation of business strategy, assess the business goals and determine the remuneration of corporate management plans, etc. play an important role.

　　　In this paper, the state-owned banks, for example, examine the state-owned enterprise performance evaluation system for practical use, and performance evaluation before and after correction system for comparative analysis shows that the modified state-owned enterprise performance evaluation system has good application value. Finally, the revised performance evaluation system for state-owned enterprises promote the use of a number of recommendations.

Key Words：State-owned enterprises, bank, Performance Evaluation Index, Proposal

本文研究意义

    从国际范围看，国有企业效绩评价指标研究是当前国内外研究的热点问题之一，各国国有企业效绩评价指标有所不同，通过研究与借鉴，对探索我国国有企业效绩评价指标建设新的思路有重要意义；从我国现有国有企业效绩评价指标应用来看，国有企业效绩评价指标在我国的研究和应用仍有待完善和拓展。一方面，国有企业效绩评价指标虽以评价财务效益为核心，但涉及能够反映国有企业效绩的多个不同侧面的指标，通过对这些指标的分析和评价，可以对国有企业财务状况、资产营运与资产管理、债务风险、经营战略和持续经营能力等方面做出客观判断，便于进一步分析企业经营管理中存在的问题，提出改进措施；另一方面，时代在发展，世界在进步，非财务评价指标的地位越来越显现，国有企业只有跟上时代的步伐，才能处于不断发展，不断创新的地位。