分类号 U D C
密级编 号
专业硕士学位论文
洛阳市 L 区区属国企负责人经营业绩考核体系
优化研究
ResearchontheOptimizationofLDistrictState-ownedEnterprises
Manager;sPerformanceAppraisalSystemin LuoyangCity
学位申请人：田军军
指 导 教 师 ：田子俊 副教授
合作 教师常月利 高级会计师
专 业 领 域 ： 工商管理
学 位 类 别 ：工商管理硕士
2022 年 12 月 独创性声明
本人声明，所呈交的论文是我个人在导师指导下完成的研究工作及取得的研
究成果。据我所知，文中除了特别加以标注和致谢的地方外，不包含其他人已经
发表或撰写过的研究成果，也不包含为获得河南科技大学或其它教育机构的其他
学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已
在论文中作了明确的说明并表示了谢意。
研究生签名：
日 期：2022年 12 月 9 日
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文的电子文档）
研究生签名： 导师签名：
日 期：2022年 12 月 9 日 摘要
摘 要
近年来，随着我国经济社会突飞猛进的发展，社会主义市场经济体制日益完
善，从中央到地方的国企改革也在不断深化。然而由于受企业规模、经济效益、
管理制度等方面限制，区属国企的改革工作相对较为迟缓，而作为改革重中之重
的区属国企负责人经营业绩考核改革工作进展尤为缓慢。目前，区属国企改革还
不彻底，区属国企主要以政策性业务为主，经营管理水平较低，内部制度不够完
善，相关的激励机制欠缺，区属国企负责人经营业绩考核体系仍需完善和优化。
本文以洛阳市 L 区区属国企为研究对象，通过对区属国企基本情况的深入
了解并查阅大量相关文献，研究发现 L 区区属国企负责人经营业绩考核体系存
在考核指标的选取过于注重财务指标、考核指标目标值的制定缺乏纵向对比、考
核体系未与企业发展战略紧密结合、未将考核体系与区属国企的实际情况进行结
合等问题。在此基础上，对 L 区区属国企负责人经营业绩考核体系提出了优化
方案。在考核体系的优化中注重考虑 L 区区情和区属国企的发展现状，建议改
变部分考核指标的权重，增加经济增加值指标、纳入更多的非财务指标，并优化
考核指标目标值的制定办法。对区属国企负责人进行经营业绩考核时除关注经济
指标外要更多的关注企业的政策性业务、国企改革以及对区委区政府重大项目的
完成情况、对区属经济社会发展的贡献等。
本研究提出的相关优化建议，有利于完善 L 区区属国企负责人经营业绩考
核体系的不足，进一步优化区属国企负责人薪酬制度，更好的规范和激励国有企
业负责人的经营行为，推动 L 区经济社会更好更快发展，助力洛阳建设中原城
市群副中心城市。
关 键词：区属国企；业绩考核；考核指标
论文类型：应用类
选题来源：其他
I ABSTRACT
ABSTRACT
In recent years, with the rapid development of China;s economy and society, the
socialist market economic system has been increasingly improved, and the reform of
state-owned enterprises from the central to local governments is deepening. However,
due to the limitations of enterprise scale, economic benefits and management system,
etc, the reform of district state-owned enterprises is relatively slow and he reform of
the business performance appraisal of the leaders of district state-owned enterprises,
which is the top priority of the reform, is particularly slow. At present, the reform of
the district state-owned enterprises is not thorough. The district state-owned
enterprises mainly focus on policy business, management and operation ability is low,
the internal branch is not perfect, and lack of relevant incentive mechanism. The
district state-owned enterprise manager’s performance appraisal system still needs to
be improved and optimized.
This paper takes the state-owned enterprise of L district of Luoyang city as the
research object. Through in-depth understanding of the basic situation of the state-
owned enterprises in L district and consulting a large number of relevant documents, it
is found that the selection of appraisal indexes is too focused on financial indexes, the
formulation of the target value of appraisal indexes is lack of vertical comparison, the
assessment system is not closely combined with the enterprise development strategy
and the assessment system has not been combined with the actual situation of state-
owned enterprises in L district. Based on the above aspects, this paper proposes an
optimization for the state-owned enterprise manager’s performance appraisal system in
the L district. In the optimization, attention should be paid to the regional conditions of
the L district and the development status of the state-owned enterprises in L district. It
is recommended to change the weight of some appraisal indexes, introduces the EVA
financial index, include more non-financial indexes, and optimize the formulation of
target values for appraisal indexes. This paper suggests that when assessing the
business performance of the heads of state-owned enterprises in the District, in
addition to paying attention to economic indexes, we should pay more attention to the
policy business of enterprises, the reform of state-owned enterprises, the completion of
major projects of the district committee and government, and the contribution to the
economic and social development of the district.
II ABSTRACT
The relevant optimization and suggestions put forward in this study will help to
improve the deficiencies of the business performance appraisal system for the heads of
state-owned enterprises in L District, further optimize the salary system for the heads
of state-owned enterprises in L District, better standardize and motivate the business
behavior of the heads of state-owned enterprises, promote the better and faster
economic and social development of L District, and help Luoyang build a sub central
city of the central plains urban agglomeration.
KEY WORDS:State-owned Enterprises;Performance Appraisal; Appraisal Index
Dissertationtype:Application Research
Subject source:Other
III