国有企业负责人经营业绩考核:制度特征分析与指标维度优化

Performance Appraisal System of SOE Heads: Institutional Characteristics and Index Optimization

中文关键词:  国有企业负责人  经营业绩考核  高质量发展  国有产权管理  正向激励

英文关键词:SOE head  performance appraisal system  high-quality development  state-owned property right management  positive incentives

中文摘要:

      业绩考核制度是落实企业责任、激发企业活力,并由此推动经济社会运行的重要机制。在对比股东主导和市场主导两种业绩考核逻辑,分析、认知国有企业负责人经营业绩考核制度的基础上,探究了业绩考核制度的本质特征,即国有企业负责人经营业绩考核制度是一项以考核为抓手的产权管理体系,是以目标设定与过程管理为核心的“自驱式”机制设计。强调应唯经营(而非考核)出业绩,并且正向激励与风险容错是业绩考核赋能企业发展的重要属性。现行业绩考核指标体系还难以引导国有企业高质量发展,建议围绕 “产业布局、经营生态、创新驱动、风险管理、财务收益”五个维度进一步优化国有企业负责人经营业绩考核指标,且以年度考核为核心,形成导向明确、相对稳定、可预期的考核指标体系,并赋予企业负责人一定的自由裁量权,以提高考核制度效果,助力中国经济高质量发展。

英文摘要:

      The performance appraisal system (PAS) serves as a crucial mechanism that guides enterprises in fulfilling their responsibilities, stimulating vitality, and further driving economic development. Based on a comparative analysis between shareholder-led and market-led performance appraisal methods, as well as an examination and comprehension of the PAS for heads of state-owned enterprises (SOE heads), this paper delves further into the essential characteristics of the PAS. Specifically, the PAS is not merely limited to appraisal but serves as a crucial state-owned property right management system, and it also functions as a “self-driven” mechanism centering on goal setting and goal management. It emphasizes that performance comes from management rather than appraisals, and positive incentives and risk tolerance are crucial attributes of performance appraisal to empower enterprise development. However, the current indexes of the PAS fail to effectively guide the high-quality development of SOEs. Therefore, it is suggested to further optimize the performance appraisal indexes for SOE heads based on five dimensions:industrial layout, business ecology, innovation-driven development, risk management, and financial results, establish the indexes of PAS with clear guidance, reasonable structure, and long-term rational expectations, and to grant discretion to SOE heads so as to enhance the effectiveness of the PAS and contribute to China's high-quality development. 