The Performance Evaluation System Of Commercial State-owned Enterprises In J Province

Commercial state-owned enterprises play very important roles in promoting economic development and maintaining the market order.With the deepening of the reform in state-owned enterprises,how to make a scientific and comprehensive evaluation in the audit of state-owned enterprises has became a difficult problem faced by audit institutions.The author found in the practice that the audit evaluation of commercial state-owned enterprise made by J provincial audit institutions was mainly financial and compliance,but ignored the state-owned capital efficiency,opportunity cost,social responsibility and environmental responsibility,which does not accord with the demands of the high quality development.Therefore,this paper tries to build a comprehensive performance evaluation system for commercial state-owned enterprises,and discusses its application in H group.This paper combs the literatures on the performance evaluation system of commercial state-owned enterprise,balanced scorecard and economic value added,and analyzes the application status and shortcoming of the performance evaluation system of commercial state-owned enterprise in J province.With the analysis of the reasons,it can find the existing evaluation system has the following limitations:there are mainly financial indicators,rarely non-financial indicators;it's difficult to make the comprehensive evaluation without setting indicator weight;the evaluation indicators are lagging and short-term effective.On the basis,this paper constructs a comprehensive evaluation system based on balanced scorecard and economic value added.The comprehensive evaluation system includes four dimensions offinance,policy implementation and responsibility fulfillment,internal process,learning and growth,which is consist of ten secondary indicators and twenty-six tertiary indicators.At the same time,this paper applies the existing evaluation system and comprehensive evaluation system to the performance audit evaluation of H group,and compares the advantages and disadvantages of the two evaluation systems.Finally this paper also gives the guarantee measures to promote the application of the comprehensive evaluation system of commercial state-owned enterprises in J province.