内容摘要:在日益激烈的市场竞争中,对国有企业经营者经营业绩进行科学、合理的考核具有十分重要的意义。本文首先通过对国企经营者绩效考核进行界定,然后对我国国企经营者绩效考核现状进行分析,指出其中存在的不足及原因,最后建立一套适合我国的国企经营者绩效考核指标体系,即构建以EVA为核心的国有企业经营者绩效考核指标体系,这也是本文研究的最终目的。
关键词:国企经营者 业绩 评价 指标体系 EVA
Abstract: With the drastic competition of market economy, it is very important for government to evaluate the performance of state owned enterprise managers in a scientific and reasonable method. Firstly, this paper defines the concept of the performance evaluation for state owned managers,and analyses the actuality of the performance evaluation for the enterprise managers home and abroad,picks out the shortages and reasons in the recently research. Finally, the establishment of suitable a Chinese operators of state-owned enterprises performance evaluation index system, that is to build the EVA as the core of the operators of state-owned enterprises performance evaluation index system, which is also the ultimate aim of this paper.
Key words: State-owned enterprise manager; Performance; Achievements; Index system; EVA
国有企业经营者绩效考核这一问题的研究对于考核国有企业经营者、确立合理的经营者报酬激励,加强对国有企业经营者的监督管理,进一步提高国有企业的经济效益,增强国有企业的竞争力,具有重要的意义。本文在对经营者绩效考核的相关理论的论述以及现有国有企业经营者绩效考核存在的不足进行深入分析的基础上,提出相应对策,系统构建了以EVA为核心的国有企业经营者绩效考核指标体系。但由于篇幅和本人学识有限,因此无法更为全面正确的进行研究,忽视了一些问题,在本研究方面仍存在不足,希望在未来通过学习可以不断完善。