| 企业经营业绩考核办法存在的不足及其改进对策 |
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| 引用本文： | 冯浩,杜锐.企业经营业绩考核办法存在的不足及其改进对策[J].湖北大学学报(哲学社会科学版),2005,32(6):654-657. |
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| 作者姓名： | 冯浩 杜锐 |
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| 作者单位： | 湖北大学,商学院,湖北,武汉,430062;湖北大学,商学院,湖北,武汉,430062 |
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| 基金项目： | 湖北省会计学会重点项目“企业激励机制与业绩评价问题研究”(项目编号:2004HBKJ005) |
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| 摘 要： | 我国国有企业现行业绩考核评价体系即《中央企业负责人经营业绩考核暂行办法》,尚存一些问题,应结合EVA绩效评价和激励理论对现行评价体系进行改进。同时,业绩考核评价体系也应作进一步调整。
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| 关 键 词： | 国有企业 绩效评价 激励机制 不足 EVA |
| 文章编号： | 1001-4799(2005)06-0654-04 |
| 修稿时间： | 2005年5月30日 |
An analysis of the Drawbacks of the Present Enterprise Performance Evaluation System and Some Suggestions |
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| FENG Hao,DU Rui.An analysis of the Drawbacks of the Present Enterprise Performance Evaluation System and Some Suggestions[J].Journal of Hubei University(Philosophy and Social Sciences),2005,32(6):654-657. |
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| Authors: | FENG Hao DU Rui |
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| Abstract: | This paper analyzes the drawbacks of present performance evaluation system of Chinese enterprise Temporary regulations of performance evaluation On the central state enterprise legal person.According to its drawbacks,based on the analysis of EVA achievement appraisal and EVA incentive theory,this paper describes the changes and improvements the EVA can bring to the present performance evaluation system. |
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| Keywords: | State-owned enterprises the performance evaluation index system Incentive mechanism drawbacks EVA |
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