摘要
随着我国经济体制改革的深入,以财务数据为主的企业绩效评价指标的弊端逐步暴露。针对企业财务指标评价体系的局限性,应从增加非财务分析指标、引进现金流量指标以及实现企业价值最大化的目标入手,完善财务指标体系。
Financial evaluation of enterprise performance evaluation is an important part of the financial data, but the disadvantages have become more in the performance evaluation with the economic system reform of our country. This paper describes the content of enterprise performance evaluation, and then analyses the current financial index system limitations, points out that we should increase the financial analysis indexes, introduce the cash flow index, and maximize the value of enterprises, in order to improve enterprise performance evaluation system of financial in- dicators.
出处
《江苏经贸职业技术学院学报》
2012年第3期17-19,共3页
Journal of Jiangsu Institute of Commerce
关键词
绩效评价
财务指标
局限性
完善
performance evaluation
financial index
limitations
perfect
