中共中央、国务院印发《关于深化国有企业改革的指导意见》，成为新时期 指导和推进中国国企改革的纲领性文件。2018年12月国务院国资委修订颁布了 《中央企业负责人经营业绩考核暂行办法》，新颁布的中央企业负责人经营业绩 考核制度，对推动中央企业提高资产经营效率和管理水平、提升可持续发展能力、 实现国有资产保值增值将发挥重要作用。与此同时，在中央的指导下全国国有企 业拉开了进一步深化改革暨强化国有企业负责人经营业绩评价工作的序幕。全国 各地国有企业在面对越来越复杂的经济环境中，在进一步深化国企改革的要求 下，加强国有企业监督管理和绩效评价工作，提升国有企业经营管理水平，促进 国企提高经济效益，增强国企竞争力成为各地方政府发展经济的重要目标。 国有企业绩效评价不仅是出资人对管理层实施目标激励的有效方法，同时也 是影响公司的价值取向和企业文化建设的重要因素。绩效评价管理是个永恒的课 题，它在国有企业全面深化改革的新形势、新要求下不断创新和发展，力求更好 地服务于企业发展，服务于国资、国企、国债监管。运用绩效评价指标体系对国 有企业进行绩效评价，成为有效的促进国有企业优化经营管理，完善国有企业激 励与约束机制，建立科学的现代企业运营管理制度的重要手段。开展国有企业绩 效评价可以促使国企经营管理层为国企发展尽心尽责，促进国企做大做强，以实 现国有资本保值增值。本文在国家有关部委颁布《企业绩效评价操作细则》等一 系列文件基础上，学习借鉴国内外企业绩效评价成果和经验，对所服务国有企业 的绩效评价体系进行深入研究分析，在查找问题的基础上改进了地方国有企业绩 效评价体系，提出了国资监管视角下改进国企企业绩效评价的工作的对策建议， 为其他地市、区县的国有企业改进绩效评价体系提供借鉴。 关键词：国有企业、绩效评价、熵权法、改善对策 昆明理工大学学位论文FY国有企业绩效评价和改善对策研究 II Abstract ThecentralcommitteeofthecommunistpartyofChinaandthestatecouncil issuedguidelinesondeepeningthereformofstate-ownedenterprises.Thisisa programmaticdocumenttoguideandpromotethereformofChina'sstate-owned enterprisesinthenewera.Thestate-ownedassetssupervisionandadministration commissionofthestatecouncilhaspromulgatedthenewinterimmeasuresfor assessingthebusinessperformanceofpersonsinchargeofcentralenterprisesin December,2018,theestablishmentandimplementationofthebusinessperformance appraisalsystemforprincipalsofcentralenterpriseswillplayanimportantrolein promotingcentralenterprisestoimprovetheoperationefficiencyofassetsand managementlevelandenhancetheabilityofsustainabledevelopmenttomaintainand increasethevalueofstate-ownedassets.Atthesametime,localstate-owned enterprisesarealsoanimportantpartofthestate-ownedeconomy.Underthe guidanceofthecentralgovernment,thedeepeningreformofstate-ownedenterprises inallpartsofthecountryhasbegun.Facingtheincreasinglycomplexeconomic environment,inthecontextoffurtherdeepeningthereformofstate-owned enterprises,strengtheningthesupervisionandmanagementofstate-ownedenterprises, promotingtheimprovementofeconomicefficiencyofstate-ownedenterprises,and enhancingthecompetitivenessofstate-ownedenterpriseshavebecometheimportant goalsoftheeconomicdevelopmentoflocalgovernments. Performanceevaluationofstate-ownedenterprisesisnotonlyaneffective methodforinvestorstoimplementtargetincentivetothemanagement,butalsoan importantfactoraffectingthecompany'svalueorientationandcorporateculture construction.Performanceevaluationmanagementisaneternalsubject.Withthenew situationandnewrequirementsofcomprehensivelydeepeningthereformof state-ownedenterprises,itkeepsinnovatinganddeveloping,betterservingthe developmentofenterprises,thesupervisionofstate-ownedenterprises'nationaldebt, andthesocialprogress.Usingtheperformanceevaluationindexsystemtoevaluate theperformanceofstate-ownedenterpriseshasbecomeaneffectivemeansto optimizethemanagementofstate-ownedenterprises,italsocanimprovethe 昆明理工大学学位论文FY国有企业绩效评价和改善对策研究 III incentiveandrestraintmechanismofstate-ownedenterprises,andestablisha scientificandmodernmanagementsystem.Tocarryouttheperformanceevaluation ofstate-ownedenterprisescanpromotethemanagementofstate-ownedenterprisesto beresponsibleforthedevelopmentofstate-ownedenterprises,promotethemto becomebiggerandstronger,soastorealizethemaintenanceandappreciationof state-ownedassets.Basedontheperformanceevaluationofenterpriseoperationrules issuedbytherelevantministriesandcommissionsofthestate,andaseriesof documents,onthebasisoflearningfromthedomesticandforeignenterprises performanceevaluationresultsandexperience,toservetheperformanceevaluation systemofstate-ownedenterprisesin-depthresearchandanalysis,findtheproblem,on thebasisofimprovedlocalstate-ownedenterprisesperformanceevaluationsystem, putsforwardtheassetssupervisionperspectivetoimprovetheworkofenterprise performanceevaluationofstate-ownedenterprisescountermeasures,forothercities andcountiestoprovidereferenceforperfectingtheperformanceevaluationsystemof state-ownedenterprises. Keywords:state-ownedenterprises,performanceevaluation,entropyweightmethod， improvementmeasures 昆明理工大学学位论文FY国有企业绩效评价和改善对策研究 IV 目录 摘要....................................................................................................................I ABSTRACT..............................................................................................................II 第一章绪论..........................................................................................................1 1.1研究背景.....................................................................................................1 1.2研究目的和意义........................................................................................3 1.2.1本文的研究目的.................................................................................3 1.2.2本文的研究意义.................................................................................3 1.3研究内容与思路........................................................................................4 1.3.1研究内容.............................................................................................4 1.3.2研究思路.............................................................................................5 1.4研究方法....................................................................................................6 第二章国有企业绩效评价方法的理论综述......................................................7 2.1企业绩效评价方法的相关理论与国家政策背景....................................7 2.1.1企业绩效评价的相关理论.................................................................7 2.1.2国家政策背景.....................................................................................8 2.2国外企业绩效评价体系演进及特点........................................................9 2.2.1国外企业研究现状............................................................................9 2.2.2国外企业绩效评价代表性指标体系及相关分析...........................11 2.3国内企业绩效评价历史进程及其特点...................................................13 2.3.1国内企业绩效评价研究现状...........................................................13 2.3.2国内企业绩效评价指标分析..........................................................15 2.4国有企业绩效评价绩效评的特殊性......................................................16 2.4.1国有企业资产质量的难以准确分析确定.......................................16 2.4.2国有企业性质本身的特殊性...........................................................16 昆明理工大学学位论文FY国有企业绩效评价和改善对策研究 V 2.4.3国有企业担负着社会效益责任.......................................................17 2.5我国现有国有企业绩效评价指标体系及考核办法...............................17 2.5.1开展国有企业绩效评价的政策依据...............................................17 2.5.2现行的国有企业负责人经营业绩考核暂行办法...........................17 2.5.3我国现行的国有企业绩效评价指标体系.......................................18 第三章FY国有企业绩效评价现状及问题分析..............................................19 3.1FY国有企业基本情况.............................................................................19 3.2FY国有企业绩效评价现状分析.............................................................19 3.3FY国有企业考核情况简介.