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国有资本金绩效评价体系为我国企业业绩评价的规范化提供一个切实、可行的标准,是对国有企业进行绩效审计的一种重要工具。然而从实际情况来看,在我国现行的国有资本金绩效评价体系中,由于各种因素的制约,仍然存在着诸多的不足,有待于进一步的完善。本文首先对国有资本金绩效评价进行了简要概述,然后就国有资本金绩效评价体系的缺陷做了进一步的分析与探讨,并提出了完善国有资本金绩效评价体系的有效措施与意见,希望能为实际工作起到一定的指导作用。
The state-owned capital performance appraisal system provides a practical and feasible standard for the standardization of enterprise performance evaluation in our country and is an important tool for the performance auditing of state-owned enterprises. However, from the actual situation, in our current system of evaluating the performance of state-owned capital, due to various factors, there are still many deficiencies to be further improved. This paper first gives a brief overview of the performance evaluation of state-owned capital, and then makes further analysis and discussion on the defects of the state-owned capital performance evaluation system, and puts forward some effective measures and opinions to improve the performance evaluation system of state-owned capital. Practical work has played a guiding role.