审计研究
審計研究
심계연구
Audit Research
2013年
2期
106~112
,共null页
国有企业 绩效评价 层次分析法
國有企業 績效評價 層次分析法
국유기업 적효평개 층차분석법
state-owned enterprises, performance evaluation, analytic hierarchy process
随着我国国有企业改革的逐步深入,如何衡量国有企业经营业绩,客观全面地反映国有企业绩效成为当前急需解决的评价问题,但由于我国企业绩效评价体系尚未建立,难以对企业绩效的实现情况进行科学、有效的评价。本文通过分析层次分析法在构建国企绩效评价体系中的比较优势,详细阐述层次分析法在构建企业绩效评价体系实际应用过程,并通过实例列举该方法的应用过程等方式,对层次分析法如何构建国有企业绩效评价体系进行了全面地分析,为推动我国尽快建立国有企业绩效评价体系提供一些参考。
隨著我國國有企業改革的逐步深入,如何衡量國有企業經營業績,客觀全麵地反映國有企業績效成為噹前急需解決的評價問題,但由于我國企業績效評價體繫尚未建立,難以對企業績效的實現情況進行科學、有效的評價。本文通過分析層次分析法在構建國企績效評價體繫中的比較優勢,詳細闡述層次分析法在構建企業績效評價體繫實際應用過程,併通過實例列舉該方法的應用過程等方式,對層次分析法如何構建國有企業績效評價體繫進行瞭全麵地分析,為推動我國儘快建立國有企業績效評價體繫提供一些參攷。
수착아국국유기업개혁적축보심입,여하형량국유기업경영업적,객관전면지반영국유기업적효성위당전급수해결적평개문제,단유우아국기업적효평개체계상미건립,난이대기업적효적실현정황진행과학、유효적평개。본문통과분석층차분석법재구건국기적효평개체계중적비교우세,상세천술층차분석법재구건기업적효평개체계실제응용과정,병통과실례열거해방법적응용과정등방식,대층차분석법여하구건국유기업적효평개체계진행료전면지분석,위추동아국진쾌건입국유기업적효평개체계제공일사삼고。
With the gradual deepening of the reform of China' s state-owned enterprises, and how to measure the re- suits of operations of the state-owned enterprises, objectively and comprehensively reflect the state-owned enterprise performance to become the current urgent need to solve the important problem. However, the Chinese enterprise performance evaluation system has not yet been established This article by analyzing the analytic hierarchy process (AHP) is to build a comparative advantage in the state-owned enterprises in the performance evaluation system, and elaborate on the analytic hierarchy process in the actual application process for building enterprise performance evaluation system, and the method of application process through the instances cited, the AHP how to build per- formance evaluation system of state-owned enterprises, a comprehensive analysis to provide some reference to pro- mote the country as soon as possible to establish a state-owned enterprise performance evaluation system. Switching state-owned enterprises, performance evaluation, analytic hierarchv nrno~