| 上市公司经营业绩的财务评价体系 |
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| 引用本文： | 叶陈毅,王燕. 上市公司经营业绩的财务评价体系[J]. 财会通讯, 2004, 0(22) |
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| 作者姓名： | 叶陈毅 王燕 |
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| 作者单位： | 石家庄经济学院会计学院 河北石家庄050031(叶陈毅)，中国地质大学管理学院 湖北武汉430074(王燕) |
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| 摘 要： | 随着证券市场的不断完善,理性的投资者越来越关注上市公司的经营业绩。本文从上市公司的收益性、健康性及增长性三个方面对公司经营业绩进行评价。首先构建系统的财务评价指标体系,然后采用适当的方法进行了评价,以确定公司价值的等级,为投资者的正确决策提供有用信息。
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| 关 键 词： | 财务评价 财务评价指标体系 综合评分 |
A Financial Evaluation System of Listed Firms' Operation Performance |
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| Ye Chenyi Wang Yan. A Financial Evaluation System of Listed Firms' Operation Performance[J]. Communication of Finance and Accounting, 2004, 0(22) |
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| Authors: | Ye Chenyi Wang Yan |
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| Abstract: | A1ong with the gradual development Of securities market,the rational investors focus on the management performance of the corporation coming into the market more and more.This paper evaluated the performance from the profitability, healthiness and increase of the corporation coming into the market.Firstly,the finance evaluation index System was set up.Secondly,the performance was appraised with the composite grade method,so the rank of corporation value was confirmed,and the information was available for the investors for the proper decision-making. |
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| Keywords: | Financial evaluation Financial evaluation index system Composite grade |
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