商业研究
商業研究
상업연구
Commercial Research
2010年
3期
18~22
,共null页
政府治理 国有企业 绩效评价 社会绩效 环境绩效
政府治理 國有企業 績效評價 社會績效 環境績效
정부치리 국유기업 적효평개 사회적효 배경적효
governance; state - owned enterprises ; performance evaluation; social performance ; environmental performance
我国国有企业的改革与发展是政府、企业及学术界近年研究探讨的热点问题，国有企业绩效评价指标体系在设计思路和指标选取上亟待改进。研究政府治理对国有企业绩效评价的影响，结合EVA及BSC，降低财务指标权重、增加非财务指标权重，提出量化社会绩效指标、增加环境绩效指标以完善国有企业绩效评价体系，重新构建政府治理下的国有企业绩效评价指标体系。
我國國有企業的改革與髮展是政府、企業及學術界近年研究探討的熱點問題，國有企業績效評價指標體繫在設計思路和指標選取上亟待改進。研究政府治理對國有企業績效評價的影響，結閤EVA及BSC，降低財務指標權重、增加非財務指標權重，提齣量化社會績效指標、增加環境績效指標以完善國有企業績效評價體繫，重新構建政府治理下的國有企業績效評價指標體繫。
아국국유기업적개혁여발전시정부、기업급학술계근년연구탐토적열점문제，국유기업적효평개지표체계재설계사로화지표선취상극대개진。연구정부치리대국유기업적효평개적영향，결합EVA급BSC，강저재무지표권중、증가비재무지표권중，제출양화사회적효지표、증가배경적효지표이완선국유기업적효평개체계，중신구건정부치리하적국유기업적효평개지표체계。
In recent years, the reform and development of China＇s state - owned enterprises is the hot issue discussed in the government, enterprises and the academy field. The advance and optimization of the performance evaluation system of state - owned enterprises is the core of this issue. The paper works over the impact of governance on the performance evaluation of state - owned enterprises, and puts forwards that we should quantify social performance indicator and add environment performance indicator to optimize the performance evaluation system of state - owned enterprises and reconstruct an improved performance evaluation system in governance combining EVA and BSC.
