财务研究2024,Issue(1) :81-91.

基于新发展理念的企业高质量发展评价体系构建与应用

Construction and Application of Enterprise High-Quality Development Evaluation System Based on New Development Philosophy

池国华 邵雯宇 王思繁
财务研究2024,Issue(1) :81-91.

基于新发展理念的企业高质量发展评价体系构建与应用

Construction and Application of Enterprise High-Quality Development Evaluation System Based on New Development Philosophy

池国华 1邵雯宇 1王思繁2
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作者信息

  • 1. 南京审计大学内部审计学院
  • 2. 南京审计大学政府审计学院
  • 折叠

摘要

企业高质量发展对实现经济高质量发展具有重要影响,因此科学合理地评价企业高质量发展水平至关重要.本文梳理已有文献,以新发展理念为指导,在参考借鉴中央企业"一利五率"经营指标体系的基础上,围绕创新、协调、绿色、开放、共享五个维度构建了一套包含10个二级指标和19个三级指标的多目标、多层次的企业高质量发展评价体系,并以沪深A股电子信息制造业上市公司为例对评价体系的应用可行性进行了验证.本文的研究结论拓展了企业高质量发展评价的相关文献,对企业深入开展高质量发展评价实践具有一定的参考意义.

Abstract

The level of high-quality development of enterprises directly affects the process of high-quality development of China's economy as a whole, so a scientific and reasonable evaluation of the level of high-quality enterprises is the key to achieving the goals and tasks of high-quality economic development. In this paper, based on the existing literature, with the new development philosophy as the guide, and with reference to the "one profit and five rates" operation index system of central enterprises, a set of multi-objective and multi-level enterprise evaluation system is built around the five dimensions of "innovation, coordination, green, open and sharing", which includes 10 secondary indicators and 19 tertiary indicators. The feasibility of the application of the evaluation system is verified by taking listed companies in the electronic equipment manufacturing industry as an example. The findings of this paper not only help to expand the research literature on enterprise high-quality development evaluation, but also help to guide enterprises to carry out in-depth high-quality development evaluation.

关键词

新发展理念/企业高质量发展/评价体系

Key words

new development philosophy/high-quality development of enterprises/evaluation system

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基金项目

国家自然科学基金面上项目(72172061)

江苏2023年度高校哲学社会科学研究一般项目(2023SJYB0343)

江苏省研究生科研与实践创新计划项目(SJCX23_1079)

出版年

2024
财务研究

财务研究

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