现代企业财务管理目标与企业绩效评价-毕业论文.docVIP

现代企业财务管理目标与企业绩效评价-毕业论文 东北财经大学本科毕业论文 现代企业财务管理目标与企业绩效评价 作 者 张 亮 院 系 会计学院 专 业 财务管理 年 级 2000 学 号 0057048 指导教师 秦志敏教授 答辩日期 成 绩  内 容 摘 要 在经济全球化以及信息网络化的知识经济时代和后工业社会市场竞争日趋剧烈，企业管理面临越来越多的挑战。,结合新经济时代对财务管理目标的新要求提出了企业应以可持续发展能力最大化为其财务管理目标，具体分析了财务管理目标与企业绩效管理特别是绩效评价的关系，明确了两者保持一致的重要性，同时集中分析了我国绩效评价指标体系存在的问题并提出了改进建议。 本文一共分为三个部分： 第一部分，通过对财务管理目标的探讨，提出现代企业应以可持续发展能力最大化为财务管理目标。 第二部分，集中讨论了财务管理目标与企业绩效管理特别是绩效评价的关系。 第三部分，分析了我国绩效评价指标体系的不足并提出了改进建议。 我个人认为理顺财务管理目标与企业绩效管理的关系的经济意义是巨大的。通过开展财务管理工作促进企业管理总体目标的实现，而其前提是建立一套符合公司成长的，能促使公司业绩提升的业绩考核体系。同时，变革传统的业绩考核体系，对于我国企业强化管理规范化，完善公司法人治理结构，也具有深刻的意义。Abstract In the era of knowledge-driven economy and behind industrial society, the market competition is becoming more fiercely, the business administration faces more challenges. The performance, as a sharp weapon of modern business administration, begins to be adopted by more and more enterprises to strengthen their profitability and developing capability, although performance management has many advantages, it cannot be satisfactory many enterprises that adopt it. A lot of them return the awkward situation from star enterprise to meteor enterprise, this is a question that cannot but people think carefully. The performance is managed as the method and procedure of business administration; it is closely bound up with financial management objectives regarded as the starting point and destination of the enterprise management. So the study on the relationship between them becomes the key to solve these problems. This paper discusses the financial management objectives, combining the new demands to it. In new economy times, it points out that the enterprises should take the maximum of the sustained-developing capability for its target. It analyzes the relationship between financial management objectives and the performance management especially the performance analysis. It shows the importance to keep them unanimous. It also analyses the problems, which exist in the performance analy