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随着国有企业规模不断扩大,如何引导国有企业既考虑利润总额及净资产收益率,又考虑资本成本,提高增长质量,成为了国资委及各级国企亟待解决的问题。本文结合国务院国有资产监督管理委员会令第22号《中央企业负责人经营业绩考核暂行办法》,对经济增加值的内涵加以讨论,并对经济增加值与国有企业绩效考核体系中的传统指标加以对比分析。
With the continuous expansion of the state-owned enterprises, how to guide state-owned enterprises to consider both the total profit and the return on net assets while considering the cost of capital and the quality of growth has become a pressing issue to be solved by SASAC and state-owned enterprises at all levels. In this paper, in conjunction with Decree No. 22 of the State-owned Assets Supervision and Administration Commission of the State Council on Provisional Measures for the Assessment of Business Performance of Central Enterprises, the connotation of the added value of the economy is discussed and compared with the traditional indicators in the performance appraisal system of state-owned enterprises analysis.