| 现代企业财务战略业绩评价研究 |
| |
| 引用本文： | 常树春.现代企业财务战略业绩评价研究[J].商业研究,2009(9). |
| |
| 作者姓名： | 常树春 |
| |
| 作者单位： | 黑龙江大学,经济与工商管理学院,哈尔滨,150080 |
| |
| 基金项目： | 黑龙江省新世纪教育教学改革工程项目;项目 |
| |
| 摘 要： | 企业财务战略业绩评价具有延展性、动态性、灵活性和可持续性等特点,财务战略业绩评价应遵循成本效益权衡原则、系统性原则和有用性原则。依据上述特点与原则分别构建的企业长远发展潜力评价、企业财务战略执行过程评价、企业与外部客户关系评价、企业可持续发展能力评价以及企业财务效用评价等业绩评价指标体系,以及在此基础上构建的企业综合竞争力评价模型,是评价企业财务战略业绩的有效方法。
|
| 关 键 词： | 财务战略 业绩评价 指标体系 |
Study on Financial Strategy Performance Evaluation in Modern Enterprise |
| |
| CHANG Shu-chun.Study on Financial Strategy Performance Evaluation in Modern Enterprise[J].Commercial Research,2009(9). |
| |
| Authors: | CHANG Shu-chun |
| |
| Abstract: | Enterprise financial strategy performance evaluation has characteritics of ductibility,dynamic,flexibility and sustainability,and should follow the principles of cost-benefit,system and usefulness.The construction of performance evaluation index system,such as evaluation of the long-term development potential of enterprises,implementation of financial strategies for business process evaluation,enterprises and the external evaluation of customer relationship,evaluation of the sustainable development of enterprises,evaluation of the effectiveness of enterprises finance and the competitiveness evaluation model are effective ways to evaluate financial strategy performance of enterprises. |
| |
| Keywords: | financial strategy performance evaluation index system |
| 本文献已被 万方数据 等数据库收录！ |
|
