（必威体育精装版）企业财务业绩指标评价论文.doc

石家庄经济学院华信学院毕业论文 PAGE PAGE I 摘 要 企业经营业绩评价是一项复杂的系统工程，评价指标是进行业绩评价的基础而财务指标将会继续是使用最广泛的指标，然而已有的企业经营业绩财务评价指标为适应企业经营管理要求必须进行改进。形成一套行之有效的企业经营业绩财务评价指标体系是摆在我们面前急待解决的问题。 本文着重研究分析了我国企业财务业绩评价指标体系的现状和不足，并提出了评估企业财务业绩指标体系包括经营成果指标，财务状况质量指标，财务状况变化趋势指标和资金运用能力指标。 关键词：财务业绩评价 财务状况 财务指标体系 ABSTRACT The enterprise Operating performance is a very complex system project. The evaluating index is the basis of appraising performance, and it will be used widely in the future .However, for adapting to the company management, the financial index must be improved. It is urgently to be solved to set up a complete body of theory for enterprise performance evaluation. .This paper emphasizes our country enterprise financial performance evaluation index system and the present situation of the shortage, and presents the improvement plan. This paper is good for constructing enterprise performance evaluation index system. But due to time, material and ability limitations, still having many problems to further in-depth study. Key word: The financial performance evaluating index the condition of finance The system of financial index 目 录 中文 TOC \o 1-3 \f \h \z HYPERLINK \l _Toc293864921 摘要 PAGEREF _Toc293864921 \h I HYPERLINK \l _Toc293864922 英文摘要 PAGEREF _Toc293864922 \h I 引言……………………………………………………………………………1 HYPERLINK \l _Toc293864923 1、财务业绩评价指标的研究背景及研究意义 PAGEREF _Toc293864923 \h 1 HYPERLINK \l _Toc293864924 1.1研究背景 PAGEREF _Toc293864924 \h 1 HYPERLINK \l _Toc293864925 1.2研究意义 PAGEREF _Toc293864925 \h 2 HYPERLINK \l _Toc293864926 1.2.1理论意义 PAGEREF _Toc293864926 \h 2 HYPERLINK \l _Toc293864927 1.2.2现实意义 PAGEREF _Toc293864927 \h 2 HYPERLINK \l _Toc293864928 2、财务业绩评价指标体系概述 PAGEREF _Toc293864928 \h 2 HYPERLINK \l _Toc293864929 2.1财务业绩评价内容 PAGEREF _Toc293864929 \h 2 HYPERLINK \l _Toc293864930 2.2财务业绩评价指标 PAGEREF _Toc293864930 \h 3 HYPERLINK \l _Toc293864931 2.3构建财务业绩评价指标的原则 PAGEREF _Toc293864931 \h 4 HYPERLINK \l _Toc293864932 3、当前指标体系中存在的问题 PAGEREF _Toc293864932 \h 4 HYPERLINK \