摘要
企业对外投资绩效评价机制的建设是企业可持续发展的基础,目前,我国范围内的企业经营势头良好,但投资绩效评价的建设处于空白。投资绩效评价是企业财务指标中的重要内容,对企业投资绩效评价的分析和探讨可以提高企业的价值。本文从企业经济收益和社会效益、企业投资风险和企业市场竞争力三个方面分析企业对外“一带一路”投资中的投资绩效评价系统。
The construction of performance evaluation mechanism of enterprises’ foreign investment is the foundation of sustainable development of enterprises.At present,China’s enterprises are operating well,but the construction of investment performance evaluation is blank.Investment performance evaluation is an important part of the financial index of enterprises,the analysis and discussion of which can enhance the value of enterprises.This paper analyzes the investment performance evaluation system of enterprises’ foreign investment in “The Belt and Road”from three aspects:enterprise economic income and social benefit,enterprise investment risk and enterprise market competitiveness.
作者
房照
FANG Zhao(Guangdong Polytechnic of Industry and Commerce,Guangzhou,Guangdong 510000)
出处
《中国商论》
2022年第9期101-103,共3页
China Journal of Commerce
基金
广东省教育厅(广东省教育科学“十三五”规划普通高校哲学社会科学专项项目)“一带一路”倡议下研发外包对企业创新绩效的影响机理研究——以广东国有企业为例(2019GXJK141)。
关键词
企业
“一带一路”投资
绩效
评价
enterprise
“Belt and Road”investment
performance
evaluation