基于自主创新的国有企业负责人业绩评价研究
|
摘要
经过二十多年的改革开放,国有企业改革发展取得了显著成就,国有经济总量进一步增加,经济效益、运行质量和竞争能力明显提高,控制力、影响力和带动力进一步增强。国有企业自身快速发展的同时,在落实国家宏观调控政策,保证市场供应,为国民经济持续、快速、健康、协调发展发挥了重要作用,为经济、社会发展做出了积极贡献。在这当中,国有企业负责人起到了极其重要的作用。
党中央、国务院对国有企业负责人制度改革非常重视,特别是对负责人业绩评价尤为重视。2003年11月25日,国务院国有资产监督管理委员会颁布了《中央企业负责人经营业绩考核暂行办法》(以下简称《办法》),2006年12月30日对《办法》进行了修订。应该说,最近几年国有企业负责人业绩评价机制取得了突破性的进展,但仍存在一些问题。如本文所要探讨的关于鼓励国有企业的自主创新问题,虽然《办法》中已经把自主创新的内容加入到对企业负责人奖励的制度中来,但是仍缺乏一套完善评价指标体系。
因此,根据新的形势和新的情况要求,必须以科学发展观为主线,对鼓励自主创新的国有企业负责人业绩评价进行深入研究,建立科学、规范的评价方法体系,这是国有企业健康、稳定、持续发展的重要保证,是一项紧迫而十分必要的工作。
本文主要分为五个部分:第一部分,提出了研究背景、研究目的和方法;第二部分,系统地研究了自主创新的思想渊源和自主创新理论的形成与发展,回顾了国内外企业负责人业绩评价理论;第三部分,对我国国有企业负责人业绩评价机制的变迁进行了评析,并对现行的评价体系进行了评价。第四部分,以体现国有资产保值增值并实现国有企业自主创新能力的提高为依据,最终构建出了基于自主创新的国有企业负责人业绩评价指标体系。最后一部分以两个公司为例,证实所建体系的可行性。
文章的主要创新点是以《中央企业负责人经营业绩考核暂行办法》为依据,从鼓励国有企业自主创新能力的角度探讨国有企业负责人业绩评价机制,并构建了相应的评价指标体系,希望能对国有企业提高自主创新能力提供帮助。
After more than two decades of reform and opening up, the reform in the state-owned enterprise has made remarkable achievements. These years witness further increase in the total amount of state-owned economy and the improvement of economic efficiency. Therefore, the operation quality and competitiveness, controllability, and driving force of the State-owned enterprises have been further enhanced. These achievements at the same time have played a significant role in terms of the implementation of macro-control policies, market supply, and the sustainable and coordinated development, thus in a large scale making a positive contribution to the economic and social development. And it should be pointed out that these achievements attribute, in a certain extent, to the successful management and leadership of the state-owned enterprise executives.
The CPC Central Committee and State Council are very concerned about the rationalization of the state-owned enterprise executive management system; and the priority is attached to the management performance evaluation. On November 25, 2003, State-owned Assets Supervision and Administration Commission promulgated the" Interim Measures for Performance Evaluation of the Central Enterprise Executives ", Hereafter, on December 30, 2006, the "Interim Measures" was revised. It is acknowledged that in recent years, the mechanism of the state-owned enterprise performance evaluation has been remarkably improved, but some problems still remain to be solved. Therefore, there is an urgent need to formulate a comprehensive evaluation index system, though the measures to advocate independent innovation are included in Reward System, Accordingly, my paper aims to investigate the newly-arisen problems in the measures to advocate independent innovation of state-owned enterprises.
Thus, in accordance with the new situation and new demands, it is imperative and crucial to carry out a thorough and in-depth research, with the scientific concepts of development, into the performance evaluation of the independent innovation in order to establish a scientific, standardized evaluation system. This is an important guarantee for state-owned enterprises to obtain a healthy and sustainable development.
This paper is divided into five sections. The first section introduces research background, research objectives and approaches. The second focuses on the ideological source of independent innovation and the formation and development of the independent innovation theory; then expounds the domestic and foreign theories on the performance evaluation of the enterprise executives. And the third section analyzes and evaluates the evolution of the performance evaluation and the existing system. The fourth section, with the purpose to reflect the maintenance and increase of the state-owned assets, and the promotion of the independent innovation, puts forwards an Index System based on the performance evaluation of the independent innovation of state-owned enterprise executives. The final section takes two companies as a case study to prove the practicability of the index system put forward in this paper.
The creative ideas and views in this paper attribute to the understanding of the" Interim Measures for Performance Evaluation of the Head of Central Enterprises "; and the research perspective to discuss the performance evaluation system with the purpose to advocate independent innovation. Arguably, the evaluation index system put forward in this paper will be helpful and beneficial for the central enterprises to promote their independent innovation.
党中央、国务院对国有企业负责人制度改革非常重视,特别是对负责人业绩评价尤为重视。2003年11月25日,国务院国有资产监督管理委员会颁布了《中央企业负责人经营业绩考核暂行办法》(以下简称《办法》),2006年12月30日对《办法》进行了修订。应该说,最近几年国有企业负责人业绩评价机制取得了突破性的进展,但仍存在一些问题。如本文所要探讨的关于鼓励国有企业的自主创新问题,虽然《办法》中已经把自主创新的内容加入到对企业负责人奖励的制度中来,但是仍缺乏一套完善评价指标体系。
因此,根据新的形势和新的情况要求,必须以科学发展观为主线,对鼓励自主创新的国有企业负责人业绩评价进行深入研究,建立科学、规范的评价方法体系,这是国有企业健康、稳定、持续发展的重要保证,是一项紧迫而十分必要的工作。
本文主要分为五个部分:第一部分,提出了研究背景、研究目的和方法;第二部分,系统地研究了自主创新的思想渊源和自主创新理论的形成与发展,回顾了国内外企业负责人业绩评价理论;第三部分,对我国国有企业负责人业绩评价机制的变迁进行了评析,并对现行的评价体系进行了评价。第四部分,以体现国有资产保值增值并实现国有企业自主创新能力的提高为依据,最终构建出了基于自主创新的国有企业负责人业绩评价指标体系。最后一部分以两个公司为例,证实所建体系的可行性。
文章的主要创新点是以《中央企业负责人经营业绩考核暂行办法》为依据,从鼓励国有企业自主创新能力的角度探讨国有企业负责人业绩评价机制,并构建了相应的评价指标体系,希望能对国有企业提高自主创新能力提供帮助。
After more than two decades of reform and opening up, the reform in the state-owned enterprise has made remarkable achievements. These years witness further increase in the total amount of state-owned economy and the improvement of economic efficiency. Therefore, the operation quality and competitiveness, controllability, and driving force of the State-owned enterprises have been further enhanced. These achievements at the same time have played a significant role in terms of the implementation of macro-control policies, market supply, and the sustainable and coordinated development, thus in a large scale making a positive contribution to the economic and social development. And it should be pointed out that these achievements attribute, in a certain extent, to the successful management and leadership of the state-owned enterprise executives.
The CPC Central Committee and State Council are very concerned about the rationalization of the state-owned enterprise executive management system; and the priority is attached to the management performance evaluation. On November 25, 2003, State-owned Assets Supervision and Administration Commission promulgated the" Interim Measures for Performance Evaluation of the Central Enterprise Executives ", Hereafter, on December 30, 2006, the "Interim Measures" was revised. It is acknowledged that in recent years, the mechanism of the state-owned enterprise performance evaluation has been remarkably improved, but some problems still remain to be solved. Therefore, there is an urgent need to formulate a comprehensive evaluation index system, though the measures to advocate independent innovation are included in Reward System, Accordingly, my paper aims to investigate the newly-arisen problems in the measures to advocate independent innovation of state-owned enterprises.
Thus, in accordance with the new situation and new demands, it is imperative and crucial to carry out a thorough and in-depth research, with the scientific concepts of development, into the performance evaluation of the independent innovation in order to establish a scientific, standardized evaluation system. This is an important guarantee for state-owned enterprises to obtain a healthy and sustainable development.
This paper is divided into five sections. The first section introduces research background, research objectives and approaches. The second focuses on the ideological source of independent innovation and the formation and development of the independent innovation theory; then expounds the domestic and foreign theories on the performance evaluation of the enterprise executives. And the third section analyzes and evaluates the evolution of the performance evaluation and the existing system. The fourth section, with the purpose to reflect the maintenance and increase of the state-owned assets, and the promotion of the independent innovation, puts forwards an Index System based on the performance evaluation of the independent innovation of state-owned enterprise executives. The final section takes two companies as a case study to prove the practicability of the index system put forward in this paper.
The creative ideas and views in this paper attribute to the understanding of the" Interim Measures for Performance Evaluation of the Head of Central Enterprises "; and the research perspective to discuss the performance evaluation system with the purpose to advocate independent innovation. Arguably, the evaluation index system put forward in this paper will be helpful and beneficial for the central enterprises to promote their independent innovation.
引文
[1]胡锦涛.在中国共产党第十七次全国代表大会上的报告.http://news xinhuanet.com/
[2]国务院国有资产监督管理委员会.中央企业经营业绩评价暂行办法辅导讲座[M].经济科学出版社.2004
[1]梁三来.关于自主创新问题研究观点综述[J].经济纵横,2006,(11).
[2]Rainer Anderdassen.Franco Nardin,Endogenous innovation Waves and Economic Growth[J].Struciural Change and Econcmic Dynamics 2005.(3):1-18.
[3]Rothwel.Successful Industrial innovation:Critical Factors for the 1900s[J].R&D Management 1992.22(3):221-239
[4]金麟洙.从模仿到创新:韩国技术学习的能力[M].北京:新华出版社,1998
[1]Naushad Forbes David Wield,Managing R&D in Technology-followers[J].Research Policy,2000,(29):47-53
[2]Pawan Sikka.Analysis of In-house R&D Centers of Innovative Films in India[J].Research Policy.1998.(27):79-99
[3]陈劲-从技术引进到自主创新的学习模式[J].科研管理,1994,(2):32-35
[4]傅家骥.技术创新学[M],北京:清华大学出版社,1998
[1]周寄中.关于自主创新与知识产权之间的联动[J].管理评论,2005,(11):41-45
[2]刘凤朝.基于集对分析法的区域自主创新能力评价研究[J].中国软科学.2005,(11):83-92
[3]温瑞珺.企业自主创新能力评价研究[J].集团经济研究.2005,(9):68-69.
[4]陈至立.加强自主创新,促进可持续发展[J]中国软科学,2005,(9):1-6.
[5]万君康.论技术引进与自主创新的关联与差异[J].武汉汽车工业大学学报,2000,(4):43-46.
[1]吴婷.初探循环经济下企业业绩评价指标[J].知识与创新,2008(10)
[2]易娜.我国国有企业业绩评价体系研究[D].哈尔滨:哈尔滨工业大学,2006
[1]谭明军,王艳艳.论杜邦分析法在企业绩效评价中的运用[J].黑龙江科技学院经济管理学院,2007.01
[1]王岩明,周全.论企业业绩评价的平衡记分卡法[J].数量经济技术经济研究,2003.02
[2]姜野.平衡记分卡——一种新型的战略性业绩评价系统[J].中国林业企业,2002.04
[1]刘江峰,夏云.企业绩效评价的理论与方法综述[J]企业经济,2005(6):88-89
[1]参考《中央企业负责人经营业绩考核暂行办法》设计
[1]胡锦涛.在中国共产党第十七次全国代表大会上的报告[A].http://news.xinhuanet.com
[2]王岩明,周全.论企业业绩评价的平衡记分卡法[J].数量经济技术经济研究,2003(2)
[3]吕薇.提高自主创新能力是一个重大课题[N].人民日报,2005-1-24
[4]李桂范,李有俊.资本金利用率评价指标体系及模糊判断[J].数量经济技术济研究,2001(5)
[5]傅家冀.技术创新学[M].北京:清华大学出版社,1998
[6]冯根福,王会芳.上市公司绩效多角度综合评价及其实证分析[J].中国工业济,2001(12)
[7]王泽霞,李芝军.国有资本效绩定性指标的模糊综合评价[J].数量经济技术济研究,2001(11)
[8]臧卫国.上市公司绩效评价体系诌议[J].理财杂志,2004(12)
[9]史晓燕.基于循环经济的企业绩效评价[J].西安石油大学学报,2006(2)
[10]王化成,刘俊勇.企业业绩评价模式研究[J].管理世界,2004(4)
[11]贾妍妍.环境绩效评价指标体系初探[J].重庆工学院学报,2004(2)
[12]李健,邱立成,安小会.面向循环经济的企业绩效评价指标体系研究[J].中国人口·资源与环境,2004(4)
[13]国务院国有资产监督管理委员会.中央企业经营业绩评价暂行办法辅导讲座[M].经济科学出版社,2004
[14]张蕊.企业战略经营业绩评价指标体系研究[M].北京:中国财政经济出版社,2002
[15]潘瑛,程小可.上市公司经营业绩的主成份评价方法[J].会计研究,2000(1)
[16]冯丽燕.技术创新模式的选择[N].互联视窗,2006-3-9
[17]牛草林.企业绩效评价指标体系改进设计的研究[D].内蒙古大学,2005
[18]殷小洁.国有企业业绩评价体系研究[D].北京:对外经济贸易大学,2006
[19]陈至立.提高自主创新能力,建设创新型国家.http://www.cas.ac.cn
[20]陈福庭,陈文革.我国国有企业业绩评价制度的演进及启示[J].企业经济,2004(4)
[21]曾稳祥.国有企业绩效管理变革研究[D].重庆:重庆大学,2002
[22]易娜.我国国有企业业绩评价体系研究[D].哈尔滨:哈尔滨工业大学,2006
[23]王化成.企业业绩评价[M].北京:中国人民大学出版社,2004
[24]尹新卫.国有企业经营管理者的激励与约束机制研究[J].价格月刊,2003(7)
[25]刘江峰,夏云.企业绩效评价的理论与方法综述[J].企业经济,2005(6)
[26]严光华.国有企业改革与企业家队伍建设[M].上海:上海财经大学出版社,2003
[27]王成璋.国有独资公司总经理绩效评价方法研究[D].西南交通大学,2008
[28]王存英,白东.企业业绩评价方法的选择[J].企业管理,2005(3)
[29]陶虎,齐新家.基于自主创新的国有企业综合绩效评价体系改进研究[J].山东经济,2008(5)
[30]黄淑和.国有大中型企业要做自主创新的排头兵[J].求是,2006,12
[31]张娇.对我国现行企业绩效评价体系的思考[J].会计之友,2006(2)
[32]陈佳贵,金碚,黄速建.中国国有企业改革与发展研究[M].北京:经济管理出版社,2001
[33]朱火弟,蒲勇健.企业经营者绩效评估体系研究[J].管理世界,2003(11)
[34]张蕊.企业经营业绩评价理论与方法的变革[J].会计研究,2001(12)
[35]杜胜利.企业经营业绩评价的跨世纪思考[J].财会通讯,2001(2)
[36]谭明军,王艳艳.论杜邦分析法在企业绩效评价中的运用[J].黑龙江科技学院经济管理学院,2007,01
[37]叶尚宵.中国企业技术自主创新的动力机制研究[D].杭州:浙江工商大学,2006
[1]Fandray,Dayton.The new thinking in performance appraisal.Workforce 2001.80(5):36
[2]Cooke Terry,Tippet Mark.Double Entry Bookkeeping,Structural Dynamics And The Value Of The Firm.British Accounting Review.2000,(32):261-288
[3]Burkett,W.P.Management accounting in Europe:a view from down-under.Management Accounting Research.1998,(9):485-494
[2]国务院国有资产监督管理委员会.中央企业经营业绩评价暂行办法辅导讲座[M].经济科学出版社.2004
[1]梁三来.关于自主创新问题研究观点综述[J].经济纵横,2006,(11).
[2]Rainer Anderdassen.Franco Nardin,Endogenous innovation Waves and Economic Growth[J].Struciural Change and Econcmic Dynamics 2005.(3):1-18.
[3]Rothwel.Successful Industrial innovation:Critical Factors for the 1900s[J].R&D Management 1992.22(3):221-239
[4]金麟洙.从模仿到创新:韩国技术学习的能力[M].北京:新华出版社,1998
[1]Naushad Forbes David Wield,Managing R&D in Technology-followers[J].Research Policy,2000,(29):47-53
[2]Pawan Sikka.Analysis of In-house R&D Centers of Innovative Films in India[J].Research Policy.1998.(27):79-99
[3]陈劲-从技术引进到自主创新的学习模式[J].科研管理,1994,(2):32-35
[4]傅家骥.技术创新学[M],北京:清华大学出版社,1998
[1]周寄中.关于自主创新与知识产权之间的联动[J].管理评论,2005,(11):41-45
[2]刘凤朝.基于集对分析法的区域自主创新能力评价研究[J].中国软科学.2005,(11):83-92
[3]温瑞珺.企业自主创新能力评价研究[J].集团经济研究.2005,(9):68-69.
[4]陈至立.加强自主创新,促进可持续发展[J]中国软科学,2005,(9):1-6.
[5]万君康.论技术引进与自主创新的关联与差异[J].武汉汽车工业大学学报,2000,(4):43-46.
[1]吴婷.初探循环经济下企业业绩评价指标[J].知识与创新,2008(10)
[2]易娜.我国国有企业业绩评价体系研究[D].哈尔滨:哈尔滨工业大学,2006
[1]谭明军,王艳艳.论杜邦分析法在企业绩效评价中的运用[J].黑龙江科技学院经济管理学院,2007.01
[1]王岩明,周全.论企业业绩评价的平衡记分卡法[J].数量经济技术经济研究,2003.02
[2]姜野.平衡记分卡——一种新型的战略性业绩评价系统[J].中国林业企业,2002.04
[1]刘江峰,夏云.企业绩效评价的理论与方法综述[J]企业经济,2005(6):88-89
[1]参考《中央企业负责人经营业绩考核暂行办法》设计
[1]胡锦涛.在中国共产党第十七次全国代表大会上的报告[A].http://news.xinhuanet.com
[2]王岩明,周全.论企业业绩评价的平衡记分卡法[J].数量经济技术经济研究,2003(2)
[3]吕薇.提高自主创新能力是一个重大课题[N].人民日报,2005-1-24
[4]李桂范,李有俊.资本金利用率评价指标体系及模糊判断[J].数量经济技术济研究,2001(5)
[5]傅家冀.技术创新学[M].北京:清华大学出版社,1998
[6]冯根福,王会芳.上市公司绩效多角度综合评价及其实证分析[J].中国工业济,2001(12)
[7]王泽霞,李芝军.国有资本效绩定性指标的模糊综合评价[J].数量经济技术济研究,2001(11)
[8]臧卫国.上市公司绩效评价体系诌议[J].理财杂志,2004(12)
[9]史晓燕.基于循环经济的企业绩效评价[J].西安石油大学学报,2006(2)
[10]王化成,刘俊勇.企业业绩评价模式研究[J].管理世界,2004(4)
[11]贾妍妍.环境绩效评价指标体系初探[J].重庆工学院学报,2004(2)
[12]李健,邱立成,安小会.面向循环经济的企业绩效评价指标体系研究[J].中国人口·资源与环境,2004(4)
[13]国务院国有资产监督管理委员会.中央企业经营业绩评价暂行办法辅导讲座[M].经济科学出版社,2004
[14]张蕊.企业战略经营业绩评价指标体系研究[M].北京:中国财政经济出版社,2002
[15]潘瑛,程小可.上市公司经营业绩的主成份评价方法[J].会计研究,2000(1)
[16]冯丽燕.技术创新模式的选择[N].互联视窗,2006-3-9
[17]牛草林.企业绩效评价指标体系改进设计的研究[D].内蒙古大学,2005
[18]殷小洁.国有企业业绩评价体系研究[D].北京:对外经济贸易大学,2006
[19]陈至立.提高自主创新能力,建设创新型国家.http://www.cas.ac.cn
[20]陈福庭,陈文革.我国国有企业业绩评价制度的演进及启示[J].企业经济,2004(4)
[21]曾稳祥.国有企业绩效管理变革研究[D].重庆:重庆大学,2002
[22]易娜.我国国有企业业绩评价体系研究[D].哈尔滨:哈尔滨工业大学,2006
[23]王化成.企业业绩评价[M].北京:中国人民大学出版社,2004
[24]尹新卫.国有企业经营管理者的激励与约束机制研究[J].价格月刊,2003(7)
[25]刘江峰,夏云.企业绩效评价的理论与方法综述[J].企业经济,2005(6)
[26]严光华.国有企业改革与企业家队伍建设[M].上海:上海财经大学出版社,2003
[27]王成璋.国有独资公司总经理绩效评价方法研究[D].西南交通大学,2008
[28]王存英,白东.企业业绩评价方法的选择[J].企业管理,2005(3)
[29]陶虎,齐新家.基于自主创新的国有企业综合绩效评价体系改进研究[J].山东经济,2008(5)
[30]黄淑和.国有大中型企业要做自主创新的排头兵[J].求是,2006,12
[31]张娇.对我国现行企业绩效评价体系的思考[J].会计之友,2006(2)
[32]陈佳贵,金碚,黄速建.中国国有企业改革与发展研究[M].北京:经济管理出版社,2001
[33]朱火弟,蒲勇健.企业经营者绩效评估体系研究[J].管理世界,2003(11)
[34]张蕊.企业经营业绩评价理论与方法的变革[J].会计研究,2001(12)
[35]杜胜利.企业经营业绩评价的跨世纪思考[J].财会通讯,2001(2)
[36]谭明军,王艳艳.论杜邦分析法在企业绩效评价中的运用[J].黑龙江科技学院经济管理学院,2007,01
[37]叶尚宵.中国企业技术自主创新的动力机制研究[D].杭州:浙江工商大学,2006
[1]Fandray,Dayton.The new thinking in performance appraisal.Workforce 2001.80(5):36
[2]Cooke Terry,Tippet Mark.Double Entry Bookkeeping,Structural Dynamics And The Value Of The Firm.British Accounting Review.2000,(32):261-288
[3]Burkett,W.P.Management accounting in Europe:a view from down-under.Management Accounting Research.1998,(9):485-494