论文部分内容阅读
国有企业是我国重要的企业组织形式之一,它们掌握着影响社会发展与稳定的重要资源,因此科学评价国有企业的经营业绩能够帮助政府以及企业管理层了解企业实际的经营业绩,从而为后续发展规划的制定提供数据支持。当前,企业基于EVA的经营业绩评价基本上选择的都是财务指标,为了提升评价的全面性与完整性,本文引入非财务指标,虽然非财务指标不能直接反映企业的经营业绩,却可以间接衡量出企业的经营收效。
As state-owned enterprises are one of the most important forms of business organizations in our country, they hold important resources that affect social development and stability. Therefore, scientifically evaluating the performance of state-owned enterprises can help governments and business management understand the actual business performance of the enterprises, Planning to provide data support. At present, most of the EVA-based business performance evaluation of enterprises is selected financial indicators, in order to improve the comprehensiveness and completeness of evaluation, this article introduces non-financial indicators, although non-financial indicators can not directly reflect the business performance of enterprises, but can be indirectly measured Out of business management results.