企业财务业绩指标评价浅谈
摘
要
企业经营业绩评价是一项复杂的系统工程，评价指标是进行业绩评价的基础而财务
指标将会继续是使用最广泛的指标，然而已有的企业经营业绩财务评价指标为适应企业
经营管理要求必须进行改进。形成一套行之有效的企业经营业绩财务评价指标体系是摆在
我们面前急待解决的问题。
本文着重研究分析了我国企业财务业绩评价指标体系的现状和不足，并提出了评估
企业财务业绩指标体系包括经营成果指标，财务状况质量指标，财务状况变化趋势指标
和资金运用能力指标。
关键词：财务业绩评价
财务状况 财务指标体系
ABSTRACT
The enterprise Operating performance is a very complex system project. The evaluating
index is the basis of appraising performance, and it will be used widely in the future .However,
for adapting to the company management, the financial index must be improved. It is urgently to
be solved to set up a complete body of theory for enterprise performance evaluation.
.This paper emphasizes our country
enterprise financial performance evaluation index system
and the present situation of the shortage, and presents the improvement plan. This paper is good
for constructing enterprise performance evaluation index system. But due to time, material and
ability limitations, still having many problems to further in-depth study.
Key word: The financial performance evaluating index the condition of finance
The system of financial index
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中文
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