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不久前,财政部等五部委联合发布了《企业效绩评价操作细则（修订）》,此细则是对1999年财政部等四部委联合发布的《国有资本金效绩评价操作细则》的修订。修订后的评价指标、指标权数与修订前相比有三大变化:（1）评价内容与基本指标权数发生了变化;（2）修正指标数量、内容发生了变化;（3）评议指标内容、权数发生了变化。这三大变化是适应经济社会发展新形势而作出的有益改进,体现了“与时俱进”的思想,反映了丰富深刻的内涵。笔者试通过修订前后指标、权数的对比,对这些变化进行解读,以揭示其深刻的含义。
Not long ago, the five ministries and commissions such as the Ministry of Finance jointly issued the “Detailed Rules for the Performance Evaluation of Enterprises (Revised)”, amending the “Detailed Rules for the Performance Evaluation of State-owned Capital” jointly issued by four ministries and commissions such as the Ministry of Finance in 1999. The revised evaluation index and indicator weight have three major changes compared with those before the revision: (1) the content of the evaluation and the basic indicator weight have changed; (2) the quantity and content of the revised indicator have changed; (3) the content of the evaluation index , The weights have changed. These three major changes are the beneficial improvements made to adapt to the new situation of economic and social development, embody the idea of “keeping pace with the times” and reflect the rich and profound connotations. The author tries to interpret these changes by revealing the profound meaning through comparing the indexes and weights before and after revision.