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折扣與優(yōu)惠:團(tuán)購最低可5折優(yōu)惠 - 了解詳情 | 論文格式:Word格式(*.doc) |
摘要:績效評價是指現(xiàn)代企業(yè)財務(wù)管理研究的重要內(nèi)容。現(xiàn)代企業(yè)以產(chǎn)權(quán)明晰、權(quán)責(zé)明確、政企分開、管理科學(xué)為特點(diǎn),對其效績評價指標(biāo)體系進(jìn)行研究具有較為重要的理論和現(xiàn)實指導(dǎo)意義。 國有企業(yè)績效評價指標(biāo)體系構(gòu)建的正確和完整與否直接關(guān)系到是否能夠全面地反映國有企業(yè)的經(jīng)營業(yè)績,直接影響著國有企業(yè)資本的保值和增值。我國國有企業(yè)正在努力躋身子國際市場的競爭,企業(yè)管理水平同樣受到嚴(yán)峻的挑戰(zhàn)。科學(xué)合理的績效評價指標(biāo)體系在制定企業(yè)經(jīng)營戰(zhàn)略、評估企業(yè)經(jīng)營目標(biāo)的實現(xiàn)和確定企業(yè)管理人員薪酬計劃等方面都起著重要的作用。 本文將以國有銀行為例,首先對我國現(xiàn)有的國有企業(yè)績效評價指標(biāo)分析研究,其次找出我國國有企業(yè)現(xiàn)行的績效評價指標(biāo)中存在的不足,對國有企業(yè)績效評價指標(biāo)的修正提出相關(guān)建議。 關(guān)鍵詞: 國有企業(yè),銀行,績效評價指標(biāo),建議
Abstract:Performance evaluation is a modern enterprise financial management of the important content. Modern enterprise property rights and responsibilities clearly, separating the management of features, performance evaluation system for its study with the more important theoretical and practical significance. State-owned enterprise performance evaluation system to build the correct and complete or not directly related to whether a true fully reflect the operating results of state-owned enterprises, state-owned enterprises directly affect capital preservation and appreciation. China's state-owned enterprises are working among the children of the international market competition, corporate governance standards are also subject to challenge. Scientific and reasonable performance evaluation system in the formulation of business strategy, assess the business goals and determine the remuneration of corporate management plans, etc. play an important role. In this paper, the state-owned banks, for example, examine the state-owned enterprise performance evaluation system for practical use, and performance evaluation before and after correction system for comparative analysis shows that the modified state-owned enterprise performance evaluation system has good application value. Finally, the revised performance evaluation system for state-owned enterprises promote the use of a number of recommendations. Key Words:State-owned enterprises, bank, Performance Evaluation Index, Proposal
本文研究意義 從國際范圍看,國有企業(yè)效績評價指標(biāo)研究是當(dāng)前國內(nèi)外研究的熱點(diǎn)問題之一,各國國有企業(yè)效績評價指標(biāo)有所不同,通過研究與借鑒,對探索我國國有企業(yè)效績評價指標(biāo)建設(shè)新的思路有重要意義;從我國現(xiàn)有國有企業(yè)效績評價指標(biāo)應(yīng)用來看,國有企業(yè)效績評價指標(biāo)在我國的研究和應(yīng)用仍有待完善和拓展。一方面,國有企業(yè)效績評價指標(biāo)雖以評價財務(wù)效益為核心,但涉及能夠反映國有企業(yè)效績的多個不同側(cè)面的指標(biāo),通過對這些指標(biāo)的分析和評價,可以對國有企業(yè)財務(wù)狀況、資產(chǎn)營運(yùn)與資產(chǎn)管理、債務(wù)風(fēng)險、經(jīng)營戰(zhàn)略和持續(xù)經(jīng)營能力等方面做出客觀判斷,便于進(jìn)一步分析企業(yè)經(jīng)營管理中存在的問題,提出改進(jìn)措施;另一方面,時代在發(fā)展,世界在進(jìn)步,非財務(wù)評價指標(biāo)的地位越來越顯現(xiàn),國有企業(yè)只有跟上時代的步伐,才能處于不斷發(fā)展,不斷創(chuàng)新的地位。
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