摘要:国有企业绩效评价指标体系构建的正确和完整与否直接关系到是否能够真实全面地反映国有企业的经营业绩，直接影响着国有企业资本的保值和增值。我国国有企业正在努力跻身于国际市场的竞争，企业管理水平同样受到严峻的挑战。科学合理的绩效评价指标体系在制定企业经营战略、评估企业经营目标的实现和确定企业管理人员薪酬计划等方面都起着重要的作用。
本文尽量找出国有企业现行绩效评价指标体系设置存在的不足，并对国有企业绩效评价指标体系进行修正，形成一套经过修改的国有企业绩效评价指标体系。选择具有一定代表性的上市国有企业——中粮地产，考察国有企业绩效评价指标体系的实际运用，并对修正前后的绩效评价指标体系进行对比分析，表明经过修改的国有企业绩效评价指标体系具有较好的应用价值。最后，对修正的国有企业绩效评价指标体系推广应用提出了一些建议。
关键词：指标体系；绩效评价；国有企业
Abstract:A performance evaluation system for state-owned enterprises indicators are correct and complete directly bearing on whether or not to fully reflect the true operating performance of state-owned enterprises, state-owned enterprises directly affecting capital investment and added value. State-owned enterprises are to become competitive in the international market, the same level of corporate governance is a challenge. Scientific and rational system of performance evaluation indicators in the formulation of business strategies, assess business objectives and identify the areas of enterprise management package play an important role.
The first this draws on the successful experience of foreign enterprises and performance evaluation practices, and state-owned enterprises and foreign enterprises performance evaluation indicators system for comparative analysis of system performance evaluation indicators, some useful inspiration. Secondly performance evaluation indicators to identify existing system of state-owned enterprises set up the deficiencies , and indicators of performance evaluation system that state-owned enterprises, forming a revised performance evaluation indicators system of state-owned enterprises. Thirdly, the choice of a representative listing of state-owned enterprises——COFCO of state-owned enterprises inspection system performance evaluation indicators of the practical application and amend the performance evaluation indicators and systems for comparison and analysis that the revised performance evaluation indicators system of state-owned enterprises with better application value. Finally, the amendment to the state-owned enterprises to promote the use of system performance evaluation indicators made a number of recommendations.
Key word: Index system; Performance evaluation; State-owned enterprise
