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Research On The Operating Performance Evaluation Of The Central Enterprise Executives

Posted on:2013-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:Q SunFull Text:PDF
GTID:2219330371960405Subject:Accounting
Abstract/Summary:PDF Full Text Request
During more than thirty years of reform and opening up, the state-owned enterprise and the central enterprise have experienced a series of changes. The state-owned enterprise and the central enterprise have played a significant role in the development of national economics, and made an important contribution to economic and social development. It should to be pointed out that those enterprise executives contribute a lot.The CPC Central Committee and State Council are very concerned about the rationalization of the state-owned enterprise executive management system, especially the operating performance evaluation. SASAC and Ministry of Finance promulgated a series of evaluation rules during these years. In 1993, Ministry of Finance promulgated "Enterprise Finance General Rules" designing a set of financial performance evaluation index system; in 1999, Ministry of Finance etc. promulgated "Principles of Performance Assessment of State-owned Capital" and "Operating Rules of Performance Assessment of State-owned Capital"; in 2003, SASAC promulgated "Interim Measures for Performance Evaluation of the Central Enterprise Executives", and revised it twice in 2006 and 2009. It shows that state-owned assets management system improve continuously. But there are still some problems needing to be solved.This paper base on current measures for operating performance evaluation of the central enterprise executives, making some improvements and hoping to supply some improving thoughts. This paper is divided into seven sections. The first section introduces research background, research significance and frame. The second section introduces some related theories and reviews related researches. The third section focus on the total situation of the central enterprises and the development of the operating performance evaluation of the central enterprise executives. The fourth section introduces the current measures and the assessment of the current measures. The fifth section creates a new evaluation system basing on the shortages of the current measures. The sixth section shows that the new evaluation system is feasible. The seventh section tells the study results and weak factors.
Keywords/Search Tags:Central Enterprise, Central Enterprise Executives, Operating Performance Evaluation, Neural Network
PDF Full Text Request
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