【正文】 3 企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)的構(gòu)成要素 (1) 評(píng)價(jià)主體 企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)都是由特定主體進(jìn)行的、有特定目的的評(píng)價(jià)活動(dòng)，這是經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)的原動(dòng)力問(wèn)題，它是以對(duì)企業(yè)及其相關(guān)利益主體的認(rèn)識(shí)為基礎(chǔ)的。按照業(yè)績(jī)?cè)u(píng)價(jià)的主體和目的的不同，業(yè)績(jī)?cè)u(píng)價(jià)可以細(xì)分為以下四個(gè)方面：資源提供者 (包括投資者、債權(quán)人和職工等 )對(duì)于經(jīng)營(yíng)業(yè)績(jī)的評(píng)價(jià)；潛 在投資者對(duì)作為投資對(duì)象的企業(yè)的價(jià)值分析；政府管理部門進(jìn)行的以企業(yè)所提供的稅金、環(huán)保等為主要內(nèi)容的社會(huì)貢獻(xiàn)評(píng)價(jià)；經(jīng)營(yíng)者進(jìn)行的內(nèi)部管理業(yè)績(jī)?cè)u(píng)價(jià)。對(duì)企業(yè)的評(píng)價(jià)關(guān)系到企業(yè)是擴(kuò)張、維持、重組、收縮或退出；對(duì)經(jīng)營(yíng)者的評(píng)價(jià)關(guān)系其薪酬、獎(jiǎng)懲、升降等問(wèn)題。在企業(yè)經(jīng)營(yíng)者業(yè)績(jī)?cè)u(píng)價(jià)的基礎(chǔ)上，制定合理的報(bào)酬計(jì)劃，提高企業(yè)經(jīng)營(yíng)者的收入，有利于激發(fā)其工作積極性。既有財(cái)務(wù)方面的，又有非 財(cái)務(wù)方面的；既可以定量指標(biāo)反映，又可以定性指標(biāo)反映。評(píng)價(jià)標(biāo)準(zhǔn)是在一定前提下產(chǎn)生的，隨著社會(huì)的不斷進(jìn)步，經(jīng)濟(jì)的不斷發(fā)展以及外部條件的變化，評(píng)價(jià)的目的、范圍和出發(fā)點(diǎn)也會(huì)發(fā)生變化，作為評(píng)價(jià)判斷尺度的評(píng)價(jià)標(biāo)準(zhǔn)也會(huì)發(fā)生變化。目前常見的業(yè)績(jī)?cè)u(píng)價(jià)標(biāo)準(zhǔn)有：年度預(yù)算標(biāo)準(zhǔn)、資本預(yù)算標(biāo)準(zhǔn)、歷史水平標(biāo)準(zhǔn)、競(jìng)爭(zhēng)對(duì)手標(biāo)準(zhǔn)。沒(méi)有科學(xué)．合理的評(píng)價(jià)方法，評(píng)價(jià)指標(biāo)和評(píng)價(jià)標(biāo)準(zhǔn)就成了孤立的評(píng)價(jià)要素，也就失去了其存在的意義。 (2)有效加強(qiáng)對(duì)企業(yè)經(jīng)營(yíng)過(guò)程的監(jiān)管與優(yōu)化。 4 企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的構(gòu)建 隨著社會(huì)經(jīng)濟(jì)的發(fā)展，企業(yè)的經(jīng)營(yíng)環(huán)境發(fā)生著前所未有的變化，企業(yè)的經(jīng)營(yíng)管理理念和方法正在經(jīng)歷一場(chǎng)深刻的革命。 我國(guó)為適應(yīng)經(jīng)濟(jì)體制改革發(fā)展的要求，自 20 世紀(jì) 80 年代開始重視企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)問(wèn)題的研究，如 1993 年財(cái)政部頒布的《企業(yè)財(cái)務(wù)通則》所設(shè)計(jì)的財(cái)務(wù)指標(biāo)體系由流動(dòng)比率等 8 項(xiàng)指標(biāo)構(gòu)成； 1994 年國(guó)有資產(chǎn)管理局等部門頒布了以資產(chǎn)保值增值為核心的 4 項(xiàng)指標(biāo)體系； 1995 年財(cái)政部頒布的企業(yè)經(jīng)濟(jì)效益評(píng)價(jià)指標(biāo)體系由銷售利潤(rùn)率等 10 項(xiàng)指標(biāo)構(gòu)成； 1999 年財(cái)政部等四部委頒布了《國(guó)有資本金效績(jī)?cè)u(píng)價(jià)規(guī)則》和《國(guó)有資本金效績(jī)?cè)u(píng)價(jià)操作細(xì)則》，對(duì)國(guó)有企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)進(jìn)行了重新規(guī)范，重點(diǎn)評(píng)價(jià)企業(yè)財(cái)務(wù)效益狀況、資產(chǎn)營(yíng)運(yùn)狀況、償債能力狀況和發(fā)展能力狀況四個(gè)方面，由凈資產(chǎn)收益率等 8 項(xiàng)基本指標(biāo)、資本保值增值率等 16 項(xiàng)修正指標(biāo)和領(lǐng)導(dǎo)班子基本素質(zhì)等 8 項(xiàng)評(píng)議指標(biāo)三個(gè)層次構(gòu)成，全面反映企業(yè)的生產(chǎn)經(jīng)營(yíng)狀況和經(jīng)營(yíng)者的業(yè)績(jī)； 2020 年財(cái)政部五部委修訂的《企業(yè)效績(jī)?cè)u(píng)價(jià)操作細(xì)則》由凈資產(chǎn)收益率等 28 項(xiàng)指標(biāo)組成，提高了對(duì)企業(yè)償債能力和發(fā)展創(chuàng)新能力的評(píng)價(jià)，使該評(píng)價(jià)體系更為客觀公正，更具有可操作性。其次，評(píng)價(jià)體系在權(quán)重設(shè)計(jì)上沿用了傳統(tǒng)的專家調(diào)查 法 (德爾菲法 )確定各指標(biāo)的固定權(quán)重方法，依據(jù)受托責(zé)任理論，業(yè)績(jī)?cè)u(píng)價(jià)需求主體應(yīng)當(dāng)包括資產(chǎn)所有者，重大利益相關(guān)方及企業(yè)本身，對(duì)于不同的需求主體，各個(gè)指標(biāo)的相對(duì)重要程度是不一致的，因此，應(yīng)設(shè)計(jì)多重權(quán)數(shù)體系，明確規(guī)定其適用對(duì)象和范圍，以滿足業(yè)績(jī)?cè)u(píng)價(jià)工作的現(xiàn)實(shí)需求。 (2) 企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系的構(gòu)建設(shè)想 我國(guó)企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)的構(gòu)建，應(yīng)在借鑒國(guó)外發(fā)達(dá)國(guó)家相對(duì)成熟的評(píng)價(jià)體系基礎(chǔ)上，致力于將其與中國(guó)國(guó)情結(jié)合起來(lái)，形成科學(xué)性、操作性、適用性兼容的業(yè)績(jī)?cè)u(píng)價(jià)體系。構(gòu)建業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)的理論框架，界定業(yè)績(jī)?cè)u(píng)價(jià)的不同主體與視角，明確評(píng)價(jià)目標(biāo)。未來(lái)的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)發(fā)展將在尋找企業(yè)價(jià)值動(dòng)因的基礎(chǔ)上，構(gòu)建一種框架體系，有效“組合”多種指標(biāo)，而該體系的構(gòu)建是依賴經(jīng)濟(jì)學(xué)或管理學(xué)理論，會(huì)計(jì)學(xué)者是從那里獲取養(yǎng)分來(lái)思考業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)的。因此，企業(yè)經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)系統(tǒng)應(yīng)包括企業(yè)經(jīng)營(yíng)效益水平的評(píng)價(jià)和經(jīng)營(yíng)者業(yè)績(jī)的評(píng)價(jià)兩個(gè)層面，采用多層次指標(biāo)體系和多因素逐項(xiàng)修正的方法，全面和深入地分析涉及企業(yè)經(jīng)營(yíng)和發(fā)展的諸多因素。 業(yè)績(jī)?cè)u(píng)價(jià)應(yīng)建立在客觀真實(shí)的會(huì)計(jì)信息基礎(chǔ)之上。業(yè)績(jī)?cè)u(píng)價(jià)時(shí)應(yīng)注重過(guò)程的合法性，合理性和 科學(xué)性，并在相關(guān)的考核方案沒(méi)計(jì)和業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)選擇中注重加強(qiáng)對(duì)會(huì)計(jì)信息產(chǎn)生全過(guò)程的考核。 附錄 B Discussion on the Construction of Enterprise Performance Evaluation System Enterprises as profit organization whose goal is the pursuit of economic efficiency, economic efficiency of enterprises embodied in the operating results on. Performance, also known as performance, performance, effectiveness, etc., reflect the people engaged in an activity or results achieved, results of operations during a given period is the use of its limited resources to engage in business activities, results achieved, showing business efficiency and the performance in two ways. Ci Hai to evaluate the explanation is: Assessment of the price of goods, bargaining. This also means to measure the value of people or things. Price is the moary value of the performance evaluation is actually a process of determining value, the such as Modern Chinese Dictionary in the explanation: evaluation is the level of assessed value, assessed value in the evaluation of management activities is measured according to the goals set the properties of the object system, and this property into an objective quantitative value or subjective utility behavior. Evaluation of people or things as the value of determining a concept of sexual activity, including the identification of evaluation purposes, the selected evaluation criteria (or assessment reference system) to obtain the evaluation information, the formation of value judgments in four areas. Enterprise Performance refers to the use of scientific, standardized method of evaluation index system with a specific, uniform standard of parison, in accordance with certain procedures, quantitative and qualitative analysis, enterprises must operate during the operational efficiency and the performance to real, objective, prehensive and fair evaluation. It yes evaluation theory method in economic sphere, specific about applications in the accounting and financial management based on economic principles and modern using measurement analysis technology built Qiyejingying Guocheng analysis truly reflected the reality enterprise economy, forecast business prospects for the future development of a science. Establishment and implementation of enterprise business performance evaluation system, and scientific evaluation business results, will help guide the business operations right, to help panies find business gap and the causes of economic efficiency. Meanwhile, the relevant departments for the implementation of indirect management of enterprises, strengthening macrocontrol, the formulation of economic policy and performance assessment provide the basis for enterprise managers. Enterprise Performance Evaluation System and implementation must be based on some theoretical basis, consistent with certain principles in order to play its good features, so that the performance evaluation of objective, fairness, reasonable. 1 Business Performance Evaluation System Theory (A) Capital preservation theory In a market economy, enterprises are funded by the pany, is an aggregation of capital, the owner is the only remaining risk and the residual interest in the enjoyment of those benefits is the highest investor interest. Direct the performance of enterprises seek maximum benefits for the maximum capital gain, required to recover the capital with as small as possible to get as much as possible the interests of big capital. Enterprise Performance evaluation of a basic premise of the enterprise to maximize capital appreciation. Therefore, the choice of capital maintenance concept constitutes an important theoretical basis for performance evaluation. Increasing the value of capital in real terms is to achieve maximum capital gains, is the state capital management fee ine and the relationship between the specific embodi ment of the capital with as small as possible to get the advance as far as possible the interests of big capital. Therefore, the fee ine and the contrast between a business performance evaluation of the basic forms of expression. (B) The principalagent theory Agent theory, a number of bus