I 摘要 随着我国经济社会的快速发展与深化国有企业改革的推进，近年来各地国 有融资平台公司发展迅速，促进了区域经济社会的发展和民生福祉。国有融资 平台公司作为一类特有的国有企业，宏观审慎监管日趋严格，面临融资难、债 务风险激增、政府职能剥离等问题，国有融资平台公司转型发展势在必行。对 国有融资平台公司进行科学的经营业绩考核可以尽早发现自身发展不足，提前 规避债务风险，帮助其改善经营业绩。然而针对我国国有融资平台公司经营业 绩考核的研究较少，起步较晚，发展缓慢。不同的经营业绩考核体系应该适用 于不同的企业类型，2019年3月7日，国务院国资委印发的《中央企业负责人 经营业绩考核办法》就提出了要对国有企业进行分类考核，差异化考核。在国 企改革大背景下，只有针对国有融资平台公司研究设计新的经营业绩考核体系， 才能帮助国有融资平台公司找准发展方向，严控债务风险，改善经营业绩。因 此，在国企改革背景下对国有融资平台公司经营业绩体系进行研究具有重要意 义。 本文遵循从发现问题到提出解决优化方案的研究逻辑，借鉴经典考核方法 和工具，以Q国有融资平台公司为主要研究对象进行分析，致力于改进和完善 其经营业绩考核体系，从而提升企业经营业绩，引导公司向市场化转型发展。 具体来说本文借鉴了关键绩效指标、关键成功因素、平衡计分卡、360度评估、 目标和关键成果法等经营业绩考核工具对Q国有融资平台公司既有的经营业绩 考核进行研究，发现其存在考核意识老旧、考核方式单一、指标选取不全面、 赋权过程不科学、考核过程未形成完整体系等等问题，既有的考核体系不能很 好的适应Q国有融资平台公司现阶段发展；其次是对Q国有融资平台公司既有 经营业绩考核体系进行优化改进，构建出适用于国企改革背景下的国有融资平 台公司经营业绩考核体系，并运用层次分析法对其进行赋权；最后提出了Q国 有融资平台公司经营业绩考核的保障机制与结果运用，通过新经营业绩考核体 系的实施发现企业的不足，从而防范风险，有利于企业提升自身业绩。 优化后的Q国有融资平台公司经营业绩考核体系在诸多方面体现了其科学 合理性，更契合公司实际发展需求，有利于公司提高经营质效，引导公司健康 摘要 II 发展。首先优化后的Q国有融资平台公司经营业绩考核体系更加科学合理，其 体现出了问题导向、积极参与、有效激励、追求质效等原则。其次是优化后的 经营业绩考核体系分为经营业绩指标、社会经济发展指标、内控经营指标、综 合评议指标、发展创新五个目标类别，共十七个一级指标，二十六个二级指标， 运用层次分析法对优化后的经营业绩考核体系指标赋权。相比既有的考核体系， 新经营业绩考核体系更加有针对性，指标多元化、体系化，加上经营业绩指标 和内控指标可以全方位考察公司的经营情况，发现公司弱点，引导国有融资平 台公司向国有资本运营公司转型，以便企业负责人能在日后的经营发展过程中 扬长避短，促进国有融资平台公司逐步向市场化健康发展。 关键词：国有企业，国有融资平台公司，经营业绩考核，指标体系 Abstract III ABSTRACT With the rapid development of China's economy and society and the deepening of the reform of state-owned enterprises, state-owned financing platform companies have developed rapidly in recent years, promoting the regional economic and social development and the well-being of people's livelihood. As a special type of state-owned enterprises, state-owned financing platform companies are faced with the problems of increasingly strict macro prudential supervision, financing difficulties, debt risk surge, and government can only peel off, Therefore, the transformation and development of state-owned financing platform companies is imperative. Scientific performance evaluation of state-owned financing platform companies can find out their lack of development as soon as possible, avoid their debt risk in advance, and help them improve their business performance. However, there are few researches on the performance evaluation of state-owned financing platform companies in China, which started late and developed slowly. Different types of enterprises should apply different performance appraisal system. On March 7, 2019, the state owned assets supervision and Administration Commission of the State Council issued the measures for the performance appraisal of leaders of central enterprises, which proposed the implementation of classified appraisal and differentiated appraisal for state-owned enterprises. In the context of the reform of state-owned enterprises, only by studying and designing a new performance evaluation system of state-owned financing platform companies, can we help state-owned financing platform companies find the right direction of development, strictly control debt risk, and improve business performance. Therefore, under the background of the reform of state-owned enterprises, it is of great significance to study the performance system of state-owned financial companies. Following the research logic of finding problems and proposing solutions, this paper analyzes Q state-owned financing platform company with reference to classical evaluation methods and tools, and is committed to improving and perfecting its Abstract IV performance evaluation system, so as to enhance the company's operating performance and guide the company's transformation to be market-oriented. Specifically, this paper uses the key performance indicator method, key success factor method, balanced scorecard method, 360 degree evaluation method, goal and key result method and other enterprise performance evaluation tools to study the existing enterprise performance evaluation of Q state-owned financing platform company. It is found that q-state-owned financing platform company has some problems, such as outdated evaluation consciousness, single evaluation method, incomplete index selection, unscientific authorization process and imperfect evaluation process system. The existing evaluation system can not adapt to the development of q-state-owned financing platform company at this stage. Secondly, through the optimization and improvement of the existing performance appraisal system of Q state-owned financing platform company, this paper constructs the performance appraisal system of state-owned financing company suitable for the background of state-owned enterprise reform, and uses the analytic hierarchy process to empower it. Finally, this paper puts forward that Q state-owned financing platform company can find the shortcomings of enterprises by implementing the new enterprise performance evaluation system, which is conducive to preventing risks and improving enterprise performance. The newly constructed Q state-owned financing platform company's performance evaluation system reflects its scientific rationality in many aspects, and is more in line with the actual needs of the company's development, which is conducive to improving the company's business quality and efficiency, and guiding the healthy development of the company. First of all, the newly constructed performance evaluation system of Q state-owned financing platform company is more scientific and reasonable, reflecting the principles of problem orientation, active participation, effective incentive, and the pursuit of quality and efficiency. Secondly, the newly constructed enterprise performance evaluation system is divided into five target categories: enterprise performance indicators, social and economic development indicators, content management indicators, comprehensive evaluation indicators and development and innovation indicators, with a total of 17 first level Abstract V indicators and 26 second level indicators. Compared with the existing evaluation system, the new performance evaluation system is more targeted, diversified and systematic. In addition, performance indicators and internal control indicators can comprehensively examine the company's operating conditions, find out the weak links of the company, guide the state-owned financing companies to transform into state-owned capital operation companies, make the enterprise leaders develop their strengths and avoid their weaknesses in the future operation and development process, and promote the development of the company. China's state-owned financing platform companies are gradually developing healthily towards marketization. KEY WORDS: State owned enterprises, The State-owned financing platform company, Business performance indicators, Business performance assessment, Index syste