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企业绩效评价是企业管理和财务管理的一项重要内容,而国有企业作为我国经济发展的主导力量,正处于转型升级阶段,对国有企业实行绩效评价,是国家经济体制改革的必然要求。本文阐述了企业绩效评价的基本概念和实施企业绩效评价的现实意义,并简述了我国企业绩效评价的发展演变过程及其现状,并就国有企业绩效评价的评价主体和评价客体如何充分发挥绩效评价工作的作用提出了一些建议和方法。
Enterprise performance evaluation is an important part of enterprise management and financial management. As the dominant force of China’s economic development, state-owned enterprises are in the stage of transformation and upgrading. The performance evaluation of state-owned enterprises is an inevitable requirement for the reform of the national economic system. This paper elaborates the basic concept of enterprise performance evaluation and the practical significance of implementing enterprise performance evaluation. It also briefly describes the development and evolution of enterprise performance evaluation in China and its status quo. How to give full play to the performance of the evaluation subject and the evaluation object of the performance evaluation of state-owned enterprises The role of evaluation work made a number of suggestions and methods.