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市场化经济体制的不断加深导致我国政府的监管职能和企业的管理机构发生了翻天覆地的变化,加大力度完善财务绩效评价体系是很多企业管理者面临的首要问题之一。建立切实有效的绩效评价机制能够促进企业财务管理逐步走向规范化,使企业的各项资金始终处在安全的运营环境中,对于企业的正常发展有着重要的现实意义。本文从传统财务绩效评价体系的缺陷出发,结合目前市场化经济体制下企业运作的特点,为国企财务绩效评价体系指标设计提供一些参考和借鉴。
The continuous deepening of the market-oriented economic system has led to a drastic change in the regulatory functions of our government and the regulatory agencies of enterprises. Strengthening the financial performance evaluation system is one of the most important issues facing many enterprise managers. The establishment of an effective and effective performance evaluation mechanism can promote the gradual standardization of the financial management of the enterprise so that the various funds of the enterprise are always in a safe operating environment and have important practical significance for the normal development of the enterprise. Based on the defects of the traditional financial performance evaluation system and the characteristics of the enterprise operation under the current market-oriented economic system, this paper provides some references for the design of the financial performance evaluation system of state-owned enterprises.