Research On The Performance Appraisal System Of State-owned Enterprises In Heilongjiang Province

In socialist market economy, the governments no longer play the role of"athletes", but the"referees". The government should exercise the state-owned capital ownership as the investor by the means of establishing the state-owned capital assessment system that corresponds with the requirement of the market economy to preserve and increase the value of state property. The performance assessment on the state-owned enterprises is a very important method to strengthen the supervision on the state-owned capital and it will fulfill the requirement of the socialist market economy and the modern enterprise system.According to the requirements of the state-owned assets supervision department, based on the theory of modern enterprise system, market discipline and property discipline, the dissertation researches on the performance evaluation system of state-owned enterprise in considering the actual situation of the enterprises invested by the Heilongjiang province government and the economic environment at home and aboard. With the analysis about the shortcomings of the practice on the performance appraisal of state-owned enterprises, the aim of this dissertation is to establish a performance appraisal system comprehensively considering various factors. The system gears to maximize capital-output ratio and could compare and analyze with objective standards. The results could be applied to the selecting managers of state-owned enterprises, deciding the annual salary of management and perfecting company governing structure etc.The theories, technology basic, essential methods about the performance evaluation system of state–owned enterprises is reviewed and analyzed at first to provide theoretical basis of the study. The shortcomings of the practice on the performance appraisal of state-owned enterprises in Heilongjiang province is analyzed objectively and the principles of establishing the performance evaluation system of the state-owned enterprise is proposed. Based on the discussion above, the performance evaluation index system is designed, and the mutual connection, mutual influence and complementary relationship among the evaluation index, the assessment standards, scoring methods and test report is studied further. Then the foundation about the performance evaluation is discussed, and the method to combine the manager's annual salary with performance evaluation is proposed. By introducing the method of the balance scorecard, the research on the performance evaluation of state-owned enterprise is deepened. The research result could contribute to enhance the international competitive power of state-owned enterprises.