| 关于传统财务指标评价体系的思考 |
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| 引用本文： | 段伊诺,杨昆,刘风华.关于传统财务指标评价体系的思考[J].商业经济(哈尔滨),2009(8). |
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| 作者姓名： | 段伊诺 杨昆 刘风华 |
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| 作者单位： | 段伊诺(哈尔滨市阿城区人民医院,黑龙江,哈尔滨,150300);杨昆(完达山乳业股份有限公司8511分公司,黑龙江,密山,158307);刘风华(黑龙江农垦北大荒马铃薯产业有限公司,黑龙江,哈尔滨,150090)
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| 摘 要： | 目前,我国传统的财务指标体系有其存在的优势,但随着评判市场的日益完善,其弊端也越来越明显.应从财务指标体系的产生及构成着手,充分借鉴财务指标和非财务指标相结合的理念,将企业绩效管理体系与战略目标密切结合起来,提高财务分析指标的准确度,并根据企业的发展战略目标研究制定绩效评价新的财务分析指标体系,以对企业价值做出更加公允的衡量,促使绩效评价管理体系成为企业战略目标实现的重要工具.
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| 关 键 词： | 传统财务 指标体系 绩效评价 |
Thought on Evaluation System of Traditional Financial Index |
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| DUAN Yi-nuo,YANG Kun,LIU Feng-hua.Thought on Evaluation System of Traditional Financial Index[J].Business Economy,2009(8). |
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| Authors: | DUAN Yi-nuo YANG Kun LIU Feng-hua |
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| Abstract: | Currently,there are some advantages in China's traditional financial index system,while its disadvantages are more obvious with the improvement of judging market.Hence,we should fully refer to the thought of combining financial index with non-financial in-dex from the origin and components of financial index system,closely coordinate performance management system with strategic target,increase the accuracy of financial analysis index,formulate new financial analysis index system according to strategic devel... |
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| Keywords: | traditional finance index system performance evaluation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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