企业绩效评价指标研究 [摘要] 随着经济全球化的到来,我国企业与国际接轨已经成为一种经济发展的必然趋势,而绩效评价又是决定企业目标和战略实现与否的关键环节。当前,我国经济体制不断完善和国有企业改革的不断深入,财政部出台了一系列直到规范制度及意见,但还是缺乏一套完整科学的企业绩效评价体系,我国现行的国有企业绩效评价指标设计中还存在滞后性和局限性,不利于企业的可持续发展。因此要在当今竞争如此激烈的国际背景下,科学而完善的企业绩效评价尤为重要,我们要按照我们国情的需要建立一套适合我们国家企业持续健康发展的绩效评价指标。 [关键词] 企业 绩效评价 指标体系Research on the Evaluation Index of Enterprise Performance [Abstract]With the arrival of globalization, It’s inevitable that Chinese enterprise gears to internal conventions. And the performance appraisal(PA)is the key link that determines whether the enterprise achieves goals and strategies or not. At present, with the perfection of economic system and the deepening reform of state-owned enterprises, the Ministry of Finance issued a series of standard systems and opinions, but without a completed and reasonable Performance -Appraising System of Enterprise. Our current PA has many hysteresis and limitations that go against the enterprises’ sustainable development. So the completed and reasonable PA is especially important in such international background. Proceed from our national conditions, we must set up a suitable PA index in favor of enterprises’ sustainable development. [Key words] Enterprise Performance Evaluation Index System目录引言......................................................................1一、绩效评价的内涵和意义..................................................1(一)绩效评价的内涵..................................................1(二)绩效评价的意义..................................................1二、我国现行的企业绩效评价指标体系..............................