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效绩评价是出资人根据预先设计的指标体系和计分方法,按照规定的程序,对企业及其主要经营者在一定经营期间(一般为一个会计年度)所取得的经济效益和经营业绩进行的评价行为。近年来效绩评价在政府加强国有资本监管方面发挥了较好的作用。2002年,财政部、国家经贸委、中央企业工委、劳动保障部、国家计委颁布了《企业集团内部子公司效绩评价指导意见》,标志着企业集团内部的效绩
Performance evaluation is based on the pre-designed index system and scoring method, in accordance with the provisions of the process, the company and its key operators in a certain period of operation (usually a fiscal year) made by the economic benefits and operating performance Evaluation behavior. In recent years, the performance evaluation has played a good role in the government to strengthen the supervision of state-owned capital. In 2002, the Ministry of Finance, the State Economic and Trade Commission, the Central Enterprises Working Committee, the Ministry of Labor and Social Security and the State Development Planning Commission promulgated the Guidance Opinion on Performance Evaluation of Internal Subsidiaries of Enterprise Groups, which marked the internal performance of enterprise groups