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针对企业改革发展的实际,在总结历年企业监管工作中考核评价指标体系和制度发展状况基础上,1999年,财政部等五部门颁布了我国企业效绩评价体系,要求各地按此指标体系对企业进行监管。所谓效绩评价是指企业资本所有者对企业经营成果和经营者业绩进行的科学、客观、公平、公正的评价。其基本内容是以资本效益为核心指标,以投入产出分析为基础,采取多层次指标体系和多因素分析方法,以定量分析为主,定性
In response to the actual situation of enterprise reform and development, based on the review of evaluation indicators system and system development status in corporate supervision over the past years, in 1999, the Ministry of Finance and other five departments issued a performance evaluation system for enterprises in China. Supervision. The so-called performance evaluation refers to the scientific, objective, fair, and just evaluation of the enterprise’s capital owner’s performance and performance of the enterprise. The basic content is based on capital efficiency as the core indicator, based on input-output analysis, multi-level index system and multi-factor analysis method, mainly quantitative analysis, qualitative