| 浅谈企业绩效评价中的财务指标体系 |
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| 引用本文： | 胥丽卿.浅谈企业绩效评价中的财务指标体系[J].江苏市场经济,2012(3):17-19. |
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| 作者姓名： | 胥丽卿 |
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| 作者单位： | 江苏经贸职业技术学院国际教育学院,江苏南京211168 |
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| 摘 要： | 随着我国经济体制改革的深入,以财务数据为主的企业绩效评价指标的弊端逐步暴露。针对企业财务指标评价体系的局限性,应从增加非财务分析指标、引进现金流量指标以及实现企业价值最大化的目标入手,完善财务指标体系。
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| 关 键 词： | 绩效评价 财务指标 局限性 完善 |
Discussion on the Financial Index System in the Enterprise Performance Evaluation |
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| Institution: | XU Li - qing (School of International Education, Jiangsu Vocational and Technical Institute of Economics and Commerce, Nanjing 211168, Jiangsu, China) |
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| Abstract: | Financial evaluation of enterprise performance evaluation is an important part of the financial data, but the disadvantages have become more in the performance evaluation with the economic system reform of our country. This paper describes the content of enterprise performance evaluation, and then analyses the current financial index system limitations, points out that we should increase the financial analysis indexes, introduce the cash flow index, and maximize the value of enterprises, in order to improve enterprise performance evaluation system of financial in- dicators. |
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| Keywords: | performance evaluation financial index limitations perfect |
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