上市公司业绩综合评价方法评述

随着我国证券市场的日益规范化和上市公司数目量的急剧增长,上市公司的综合业绩已成为股东、债权人、经理人员、供应商、雇员和工会乃至中介机构关心的主要问题,正确、公允地评价上市公司综合业绩已成为有关各方的共识。本文对国内外有关上市公司综合评价的典型方法进行了介绍和评析,为研究适合我国上市公司的业绩综合评价方法提供一定的借鉴,以期对我国正在开展的相关实践有所帮助。

The Review of Comprehensive Performance EvaluationMethod of Listed Company

With the standardization of china's security markets and the rapid growth of the number of listed company, the comprehensive achievement of listed company has already become the main subject concerned by shareholders, creditors, executives, suppliers, employees, trade union and intermediary organizations. Accurately and fairly evaluating the comprehensive performance of listed company has become consensus of each side. This paper introduces and reviews the typical method both at home and abroad about comprehensive measurement of listed company, offers certain reference for researching comprehensive evaluation methods adapting to our listed companies and expects to be helpful to the relevant practice being launched in our country.