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根据国有企业的三分类法,国有资本所承载的社会责任有显著差异。基于对业绩评价理论和制度演进的梳理,对应于国有资本的终极出资人、国有资本的经营者、国有资产的运营和管理者三个层次,本文构建了新的国有资本运行评价体系。该评价体系包括三个维度:基于终极出资人视角的国有资本布局评价、基于中间出资人视角的国有资本配置效率评价、基于资产运营方视角的国有资本绩效评价。考虑到我国的地区性差异和国企的功能定位差异,在评价模型中引入两个调整系数:地区差异修正系数和绩效增长难度系数。这一评价体系有助于实现对国有资本宏观层面的配置效率与运行效率评价和微观层面的管控与绩效考评。
According to the three-category method of state-owned enterprises, there are significant differences in social responsibilities carried by state-owned capital. Based on the review of the performance appraisal theory and system evolution, this paper constructs a new evaluation system for the operation of state-owned capital based on the three levels of the ultimate investor of state-owned capital, the manager of state-owned capital and the operation and management of state-owned assets. The evaluation system consists of three dimensions: the evaluation of state-owned capital based on the perspective of the ultimate investor, the evaluation of the efficiency of state-owned capital allocation based on the perspective of intermediary investors and the evaluation of state-owned capital’s performance based on the perspective of asset operators. Considering the difference between the regional differences in our country and the functional orientation of state-owned enterprises, two adjustment factors are introduced into the evaluation model: the regional difference correction coefficient and the performance growth difficulty coefficient. This evaluation system helps to achieve the macro-level allocation of state-owned capital efficiency and operational efficiency evaluation and micro-level control and performance evaluation.