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《中央企业负责人经营业绩考核暂行办法》(国务院国有资产监督管理委员会令第22号)规定,年度经营业绩考核指标包括利润总额指标、经济增加值指标、分类指标及其他四项,四项指标的权重比为30:40:20:10,并制定了经济增加值考核细则。本文拟就其实施以来,对中央企业审计的影响进行探讨。
Provisional Measures for Assessment of Business Performance of Central Enterprises (No. 22 of the State-owned Assets Supervision and Administration Commission of the State Council) stipulates that the annual performance evaluation indicators include the total profit target, economic value added index, classification index and other four and four indicators Weight ratio of 30:40:20:10, and developed a valuation of economic value-added rules. This article intends to discuss the impact of the audit of central enterprises since its implementation.