The Research On Performance Evaluation For State-owned Enterprises

The evaluation on enterprise performance is an important theoretical and practical problem in enterprise and accounting circles in the world of today.The evaluation system of Chinese enterprise performance has experienced four times improvement:the general rule of enterprise financial affairs(1993),the evaluation system of enterprise economic results(1995),the evaluation system of enterprise operation performance (the promulgation in 1999 and the revision in(2002),and the comprehensive evaluation of central enterprise performance(2006). However,in the matter of the evaluation on financial or non-financial affairs,the current evaluation for state-owned enterprise performance has many problems in our country.So it is impossible to bring about an impartial result on enterprise by the current evaluation system.A performance evaluation system for state-owned enterprises directly reflects the true operating performance of state-owned enterprises and affects the investment and added value of state-owned enterprises capital. Chinese state-owned enterprises become competitive in the international market,so the enterprise management will be a challenge.Scientific and rational performance evaluation system plays an important role in the formulation of business strategies,assessment of business objectives and determining the pay plan for business managers.The first we introduces the concept of performance evaluation and the theoretic,then we draws on the development and evolution of performance evaluation for foreign enterprises and state-owned enterprises.These lay the foundation for performance evaluation system.Secondly we find out the defects of the state-owned enterprises' performance evaluation system, and modify the indicators and method of performance evaluation system, forming a revised performance evaluation system of state-owned enterprises.Cash flow indicator and social contribution rate have been added in the performance evaluation system.We will use of AHP to set up the weight and score.Thirdly,select a city's state-owned enterprises and use the improved performance evaluation system to evaluate.Finally,we make a summary of the research results of this paper,putting forward the existing problem and the results of research.