摘要
业绩评价制度是股东对经营者、经营者对组织内部各层级进行管理控制的重要机制。本文以中国改革开放30年来国有企业业绩评价制度演变为主题,归纳分析了中国国有企业业绩评价制度在不同时期(承包经营责任制、现代企业制度初步建立、现代产权制度等)的基本特点及其演变路径;文章还着重讨论了在科学发展观指引下国有企业业绩评价需要解决的几个理论问题。本文认为,业绩评价制度不应被简单地理解或矮化为一种用于衡量组织各级经营者"奖金数"的制度安排,它应当是构建国有企业产权管理体系、完善国有企业内部管控制度的重要组成部分。
Performance measurement system (PMS) is an important control mechanism, in the accountability sense, for firm's shareholders over its management, and the management over its sub-managers at organization hierarchy. Following on the path of Chinese open-door polices of last three-decades, this paper tries to make a comprehensive review of evolution of PMS of state-owned enterprises on different three stages, i.e., firm contracting-responsibility system, modern enterprises development system and modern property rights system. It pays heavily attention on some theoretical issues which will/should be tackled on the future development of PMS under the guiding of scientific development view. It also addresses that PMS should not be operationally simplified as tool of bin-counter for purpose of management incentive, but should be considered as one of core parts of modern property-rights system and management control systems of Chinese state-owned enterprises.
出处
《会计研究》
CSSCI
北大核心
2008年第11期21-28,共8页
Accounting Research
