摘要:國有企業績效評價指標體系構建的正確和完整與否直接關系到是否能夠真實全面地反映國有企業的經營業績，直接影響著國有企業資本的保值和增值。我國國有企業正在努力躋身于國際市場的競爭，企業管理水平同樣受到嚴峻的挑戰。科學合理的績效評價指標體系在制定企業經營戰略、評估企業經營目標的實現和確定企業管理人員薪酬計劃等方面都起著重要的作用。

　　　本文盡量找出國有企業現行績效評價指標體系設置存在的不足，并對國有企業績效評價指標體系進行修正，形成一套經過修改的國有企業績效評價指標體系。選擇具有一定代表性的上市國有企業——中糧地產，考察國有企業績效評價指標體系的實際運用，并對修正前后的績效評價指標體系進行對比分析，表明經過修改的國有企業績效評價指標體系具有較好的應用價值。最后，對修正的國有企業績效評價指標體系推廣應用提出了一些建議。

關鍵詞：指標體系；績效評價；國有企業

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