项目财务后评价的一点探讨

建设项目财务后评价是项目后评价中的薄弱环节，在实际操作时人们往往只进行两类指标的计算：反映项目实际财务效果的指标和反映实际指标与预测指标偏差的指标，但是这种指标体系的构建不能够满足分析指标发生偏离原因的需要，文章拟在现存指标体系的基础上增加一层指标，以弥补这方面的不足。

A Probe into Financial Post-Evaluation of Project

The financial post-evaluation of construction project is a weak link in the post-evaluation of project. In actual operation,people usually only make two kinds of index calculation,that is the index of reflecting the real financial effects of project and the index of reflecting the deviation of actual index from forecasted index. However,the establishment of this index system can not satisfy the need for analyzing the reasons of index deviation. This paper plans to add one more index,on the basis of existing index system,so as to make up the insufficiency mentioned above.