上市公司的业绩评价体系研究.docVIP

本 科 毕 业 论 文 题目 上市公司的业绩评价体系研究 系 别 专 业 学生姓名 学 号 指导教师 职 称 上市公司的业绩评价体系研究 摘 要 随着我国证券市场的不断发展，上市公司的具体经营业绩，已然成为了投资者、债权人、政府管理部门、企业管理者甚至普通员工所共同关注的具体问题。尤其是对于投资者来说，在实际情况中，准确地对上市公司的经营业绩进行了解，能够更好的提高投资的具体准确性和合理性。但是，由于我国管理会计理论界及实务界基本还没能形成一套科学完整的业绩评价体系，因此，对于具体的外部信息使用者来说，这一点毫无疑问是迫在眉睫的。据此，本文对上市公司的业绩评价体系问题进行了研究，在分析了企业业绩评价的具体理论的情况下，对上市公司业绩评价模式以及具体的体系，进行完整的分析。力求能够在现实情况下，为我国业绩评价体系的合理性提升提供一定的理论依据。 关键词：上市公司；业绩；评价体系；研究 ABSTRACT With the continuous development of Chinas securities market, the specific operating performance of the listing Corporation, has become a specific problem concerned by both investors, creditors and government, enterprise managers and even ordinary employees. Especially for investors, in the actual situation, to understand accurately on the listing Corporations business performance, to better enhance the investment specific accuracy and rationality. However, due to the management accounting theory circle of our country and practice the basic havent formed a set of scientific and complete performance evaluation system, therefore, for the external information users of concrete, without doubt is imminent. Accordingly, this paper to the listing Corporations performance evaluation system is studied, in the analysis of the specific theory of enterprise performance evaluation case, the listing Corporation performance evaluation model and concrete system, a complete study. To strive in the realistic situation, provide a theoretical basis for the rationality of upgrading Chinas performance evaluation system. Key words：listing Corporation; performance; evaluation system; research 目 录 1绪论………………………………………………………………………………………...1 1.1研究背景…………………………………………………………………………………1 1.2研究目的与意义…………………………………………………………………………1 1.3研究现状…………………………………………………………………………………2 1.4研究方法………………………………