摘要
随着我国市场经济体制的完善和国有企业改革的推进,我国国有企业所面临的内外部环境发生了巨大变化,企业绩效管理模式也在改变。GP企业集团是一个有50多年历史的国有施工企业,在一定程度上体现了我国国有企业的绩效管理现状,本文通过对该企业集团的绩效考核现状进行分析,归纳了GP企业集团现行绩效管理体系存在的问题,并针对其不足,重新构建了基于BSC与EVA相结合的绩效评价指标体系,并对新旧指标体系的考核结果进行了对比分析,为我国类似国有企业集团提供绩效评价改进的新思路。
With the external environment which the enterprise faced has the huge change,our country state-owned enterprise performance management is being changed.The GP group's has more than 50 years,manifested state-owned enterprise's performance management present situation in the certain degree,this article carried on the analysis to GP group's achievements,and aimed at its shortage,reconstructed the management appraisal index system which integrated BSC with EVA.Attempts through this index system constructing;this article tries to give a new idea of the measurement system for the enterprises,which are similar to GP Group.
出处
《会计研究》
CSSCI
北大核心
2007年第9期50-59,共10页
Accounting Research
基金
国家自然科学基金重点项目(批准号:70532003)
国家社科基金项目(项目批准号:07BJY022)
广东省社科基金规划项目(批准号:06E25)的阶段性研究成果
