摘要
与发达国家财务评价指标体系相比较,我国现行的企业财务业绩评价指标体系尚存在许多缺陷。构建我国科技型中小企业财务评价指标体系,应该结合企业的基本特征,从经营能力、获利能力和偿债能力三方面着手,把企业的业绩形成过程与企业的价值创造和战略目标统一起来。
Compared to the developed countries, China＇ s existing enterprise performance evaluation system has many defects. To construct China＇ s high - tech SMEs financial evaluation index system, enterprises should combine the capacity of operating, profitability and debt - servicing with their characteristics, and unify the performance process and the formation of enterprise value creation and strategic objectives.
出处
《南昌大学学报（人文社会科学版）》
北大核心
2008年第1期87-91,共5页
Journal of Nanchang University(Humanities and Social Sciences)
关键词
科技型中小企业
财务评价
指标体系
企业特征
high - tech SMEs
financial evaluation
index system
enterprises characteristics
