论文部分内容阅读
本文结合国有工程勘察设计企业特点,从平衡计分卡理念出发,运用管理会计责任中心、目标管理的基本原理及原则,在符合国资委《中央企业负责人经营业绩考核暂行办法》前提下构建企业绩效考核体系,在指标设置中创新提出了到账率(丰富了财务指标体系)、经营贡献率、辅助贡献率等指标,在实际运用过程中取得了较好的经济效益及社会效益。
In this paper, based on the characteristics of state-owned engineering survey and design enterprises, starting from the concept of BSC, we use the principles and principles of management accounting responsibility center and target management to construct enterprises under the premise of SASAC’s “Interim Measures for Assessment of Business Performance of Central Enterprises” Performance appraisal system, in the index setting innovation put forward the accountability (rich financial index system), business contribution rate, the contribution rate of such indicators, in the actual use of the process has achieved good economic and social benefits.