| 中小企业发展能力评价指标体系初探 |
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| 引用本文： | 刘谷金.中小企业发展能力评价指标体系初探[J].湖南财经高等专科学校学报,2011,27(3):151-154. |
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| 作者姓名： | 刘谷金 |
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| 作者单位： | 湖南科技大学商学院,湖南湘潭,411201 |
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| 摘 要： | 中小企业是国民经济平稳较快发展的重要基础,它能否持续发展是社会各界非常关注的问题。为更好地评价中小企业发展能力,设计了基于自由现金流量的中小企业盈利能力、营运能力、偿债能力、积累能力的财务指标评价指标体系和基于企业核心竞争力的中小企业核心层、制度层、产品层、关系层等非财务评价指标体系。
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| 关 键 词： | 中小企业 发展能力 评价指标 自由现金流量 |
Discuss of Evaluation System for Development Capability of Small and Medium-sized Enterprise |
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| LIU Gu-jin.Discuss of Evaluation System for Development Capability of Small and Medium-sized Enterprise[J].Journal of Hunan Financial and Economic College,2011,27(3):151-154. |
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| Authors: | LIU Gu-jin |
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| Institution: | LIU Gu-jin (Business School of Hunan University of Science and Technology,Xiangtan Hunan 411201) |
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| Abstract: | Small and Medium-sized enterprises is the important base of national steady economic development.People from all walks of life is very concerned about the problem whether Small and Medium-sized enterprises are able to keep sustainable development.In order to evaluate the development of small and medium-sized enterprises,the author consider financial indicators from four aspects——the profitability,operation ability,solvency,accumulation ability and free cash-flow,while also take non-financial indicators into account. |
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| Keywords: | SME development ability evaluation index free cash flow |
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