Group 1 - The core viewpoint of the article revolves around the guidelines and clarifications provided by the State-owned Assets Supervision and Administration Commission (SASAC) regarding performance evaluation and industry benchmarking for state-owned enterprises [3][26]. - The 2025 version of the "Enterprise Performance Evaluation Standard Values" includes classifications based on the national economic industry classification standard, covering 10 major industry categories, 48 medium categories, and 107 small categories [3][26]. - Enterprises with multiple business segments can select industry standard values based on their main business or use a weighted calculation of multiple main business standard values according to asset proportions [3][26]. Group 2 - The definition of "two ends outside" trade refers to transactions where both the original procurement and final sales occur outside the central enterprise group, aimed at earning price differences [5][28]. - The "Central Enterprises Violating Business Investment Responsibility Pursuit Implementation Measures" outlines responsibilities for higher-level enterprise personnel in cases of significant asset losses or adverse consequences [6][29]. - The "Enterprise State-owned Assets Transaction Supervision and Management Measures" specifies that the conversion of enterprise debt to equity primarily refers to the conversion of financial institution debts into enterprise equity [7][30]. Group 3 - The recent audit report's validity for state-owned enterprise capital and equity ratio determination is defined as an audit report with a benchmark date within the last year [9][31]. - The guidelines state that non-public agreements for state-owned asset transactions must reflect principles of strengthening state asset supervision and safeguarding state asset security [10][33]. - The regulations clarify that state-owned enterprises and their subsidiaries participating in capital increase activities must not provide loans or guarantees to other shareholders [21][43].

扫码文末"投小圈" 加入行业交流群 文章来源：国务院国资委网站 据国务院国资委消息，2026年1月，国务院国资委网站政务咨询栏目选取了关注度与点击量较高的五个 热点问题及其回应，向社会公众集中公布。 1.关于企业绩效评价选取对标行业相关问题的咨询 2.关于"两头在外"的贸易业务的定义咨询 3.关于《中央企业违规经营投资责任追究实施办法》相关问题的咨询 4.关于《企业国有资产交易监督管理办法》第四十六条"企业债权转股权"具体方式的咨询 5.关于国有企业协议增资中最近一期审计报告有效期问题的咨询 1.关于企业绩效评价选取对标行业相关问题的咨询 Q 问题：请问企业在开展绩效评价和申报年度考核指标时，若《企业绩效评价标准值》（2025）内没有合 适的对标行业，可否按照公司各主营业务板块的资产占比，在《企业绩效评价标准值》（2025）内选取 2到3个对标行业，按资产占比权重计算得到某一指标的行业对标值？ A 答复：2025年版《企业绩效评价标准值》的行业分类，根据国家统一颁布的国民经济行业分类标准和各 行业企业分布情况，共涵盖10个行业大类、48个行业中类和107个行业小类。企业绩效评价的行业选 择，原则上根据企业主营 ...