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2013年1月,国资委修订并开始实施《中央企业负责人经营业绩考核暂行办法》(国资委令第30号)。修订后的考核办法将经济增加值指标的权重提高到50%。可见,全面推行经济增加值考核三年,企业增强了成本意识,提升了价值创造能力,成绩喜人,国资委继而加大了经济增加值的考核力度。本文简述了国资委在央企范围内全面推行经济增加值考核的初步成效,阐述了新修订暂行办法中有关经济增加值考核的改动以及由此带来的先进性和导向性,并从经济增加值的计算方法、全面预算管理以及平衡计分卡等方面探析了进一步推进经济增加值考核的思路和方法。
In January 2013, SASAC revised and started to implement the Interim Measures for Assessment of Business Performance of Heads of Central Enterprises (SASAC Order No. 30). The revised assessment method will increase the weight of the index of economic value added to 50%. It can be seen that the three-year assessment of the added value of economy has been implemented in an all-round way. Enterprises have enhanced their awareness of costs and enhanced their ability to create value. The results have been gratifying. The SAC subsequently increased its assessment of economic value added. This article outlines the initial results of the SASAC’s full implementation of the assessment of economic value added within the scope of the central SOEs and expounds the changes in the assessment of the added value of the economy in the newly revised Interim Measures as well as the advancedness and orientation brought by it. Value calculation method, comprehensive budget management and balance scorecard, and other aspects of thinking and methods to further promote economic value added assessment.