期刊论文

中文

武汉科技大学学报(社会科学版)

1009-3699

2003

5

2

38-40+50

10.3969/j.issn.1009-3699.2003.02.010

本校为其他机构

国企的性质不同于非国企,这决定了国企的财务目标有别于非国企,因而国企与非国企的绩效评价体系应不一样.我国国企种类较多,不同类别的国企财务目标不尽相同,在目标指导下的企业绩效评价也应有所区别.本文从国企的性质类别入手,探讨了不同类别国企的经营目标,提出了完善不同类别国企经营绩效评价体系的思路.

The differences between stateowned enterprises (SOEs) and non-SOEs request that there should be differences in the financial objective between SOEs and nonSOEs. Consequently, the achievement evaluation system in SOEs should vary from that in nonSOEs. SOEs in China fall into many a type, and different types of SOEs should have varying financial objectives and achievement evaluation systems which are developed under the guidance of objectives. Starting from the types of SOEs, this paper has discussed the operations objectives in different t...