财务绩效论文综述讲义.doc

梧州学院 本科生学年论文 题 目 绩效评价文献综述 学 院 经济管理学院 专 业 工商管理（公司理财方向） 班 级 2012级2班 学 号 201201802208 学生姓名 陈桂润 指导教师 向鲜花 完成时间 2015-09-13 梧州学院制 摘要 公司绩效评价指组织或个人采用科学的方法和特定的指标体系；对公司在一定时期的生产经营效果和效率做出客观、公正的价值判断。企业上市之前，机构及其投资者需要了解公司的实际经营情况，而企业的实际经营状况来源于企业的业绩，其业绩好坏是机构和投资者评判和决策的主要指标。对经营者而言，通过与其他企业进行对比，找出自家企业的优势和不足，制定发展战略与调整企业管理模式；对于股东而言，绩效评价指标是评价管理层经营业绩的好坏的重要依据，构成了对管理者的一种监督；对于债权人而言，考核一个企业的绩效指标，有助于了解企业的实际偿债能力，为是否追加投资或者减少投资提供依据；对于政府而言，调查了解企业的所有经营状况，以便制定相应的产业政策。一方面也为国有企业的管理层考核提供依据。 关键词：上市公司 绩效评价 财务绩效 Performance evaluation of listed companies analysis and influencing factors Abstract Company performance evaluation refers to the organizations or individuals to adopt the scientific method and specific index system; The company production and operation effectiveness and efficiency in a period of time to make an objective and fair value judgment. Companies listed before, institutions and investors need to understand the companys actual business situation, and the actual operating conditions from enterprise performance, its performance is good or bad is the major indexes of the institutions and investors to judge and decision making. For operators, through comparing with other enterprises, find out the advantages and disadvantages of family enterprises, develop strategy and adjust the enterprise management mode; For shareholders, the performance evaluation index is important basis for the stand or fall of management performance evaluation, constituted a supervision of managers; For the creditors, the appraisal of the performance indicators of an enterprise can help understand the actual solvency of enterprises, provide the basis for whether additional investment or reduce; For the government to investigate the all operating conditions of the enterprise, in order to formulate industrial policy. On the one hand, also pro