| In recent year,as the reform of state-owned enterprises is deepening,the performance evaluation of the person in charge of state-owned enterprises has been paid more and more attention by the society.At present,the management system of county-level state-owned enterprises is not perfect,the management mode is single and so on,which leads to many deficiencies in the performance evaluation system of county-level state-owned enterprises.How to improve the performance appraisal system of the person in charge of county-level state-owned enterprises has become the focus of attention of the state-owned assets supervisory department.This paper takes the five major groups in A county as the object of study,through a large number of data and survey analysis,points out that there are some problems such as insufficient assessment guidance,low integration between assessment index setting and enterprise development strategy,no reasonable connection between assessment target and annual budget target,and imperfect safeguard mechanism for the implementation of assessment system in A County’s current state-owned enterprise principal’s operating performance evaluation system.Based on the core contents of the assessment index system,scoring method and target value determination method,the paper optimizes and designs the performance appraisal system of the person in charge of the state-owned enterprise in A county.This paper redesigns the current assessment index system with the principle of the balanced scorecard,and mainly introduces the EVA financial index and four non-financial indexes.According to the enterprise development strategy,the weight of each evaluation index is redefined.According to the characteristics of each kind of index,the determination mechanism and scoring method of target value of evaluationindex are optimized,and the means of assessment incentive are strengthened.At the same time,in order to guarantee the smooth implementation of the evaluation system after optimization,this paper also puts forward some supporting measures,such as separating the policy-based business from the operational business,compressing the enterprise level,establishing and perfecting the accounting information system,etc.The results obtained from this study can provide reference for other county-level state-owned enterprises to optimize the performance appraisal system,and help to guide and standardize the management behavior of state-owned enterprises. |