企业绩效评价的若干思考

绩效是企业生产活动及经营管理的综合成果,正确评价企业绩效无论对政府、投资者还是经营管理者都具有十分重要的意义。但由于绩效评价方法不完善以及评价指标不科学,使绩效评价流于行式。构建科学的企业绩效评价指标体系应增加与现金流量相关的评价指标,增加与定量指标相关的定性指标,突出关键绩效指标,在企业不同发展阶段评价指标权重应有所区别。

Some Comments on Performance Appraisal of Enterprises

Problems in performance appraisal of enterprises are analyzed.Accordingly,it is proposed that indexes related to cash flow,qualitative indexes related to quantitative indexes should be added to the index system of the performance appraisal of enterprises.Prominence should be given to the key indexes.In different periods of time,indexes should be scaled by different weightiness.Furthermore,the qualitative indexes should be quantitatively analyzed.