地方国有企业经营业绩考核指标体系研究——以苏州工业园区国企为例-会计学专业论文.docxVIP

PAGE PAGE IV 地方国有企业经营业绩考核指标体系研究 摘 要 Research on Operating Performance Index System of Local State-owned Enterprises ——Based on State-Owned Enterprises in SIP Abstract The establishment of state-owned enterprises performance system not only helps government to fulfill investor’s ability, to strengthen state-owned assets supervision and management of important security, but also enhance the competitiveness of state-owned enterprises, an important measure. Index system is the core content of performance system. Scientific and rational index system for performance system has significant meanings during the development of the state-owned enterprises. For one aspect, scientific and rational index system plays a guiding role in the state-owned enterprise healthy and sustainable development. For another, scientific and rational index can help enterprises to find out where the problem is, properly resolve it，enlarge and strengthen state-owned enterprises. In this paper, the use of theory and case combination of state-owned enterprises index system is discussed in order to promote a more scientific and standardized system. The main contents are as follows: First of all, the paper makes an explanation and comparison of the state-owned enterprises performance system and the relevant concepts. Second, it reviews the domestic and foreign enterprises index system development process, and focus on the analysis of the advantages and defeats of the existing state-owned enterprise index system. At last, on the basis of relevant theory and advanced experiences, the paper introduces two important modern performance evaluation theories which called Balanced Scorecard (BSC) and Economy Added Value (EVA). Concerning the unique characteristics of the SIP (Suzhou Industrial Park)’s state-owned companies, the paper try to establish a more rational Performance Evaluation Index System of SIP. After research, the paper attempts to carry out innovation as follows: First, starting from the str