企业财务综合评价指标体系.doc

分类号：F275.5 U D C：D10621-412-(2007)HYPERLINK \l _top \o 由教务处统一分配,请班干部和教务处联系2456-0密 级：公 开 编 号：2003046048XXXXX学院学位论文论企业财务综合评价指标体系的构建论文作者姓名：刘乾福申请学位专业：财务管理申请学位类别：管理学学士指导教师姓名（职称）：黄宗捷（教授）论文提交日期：2007年 6月 5 日论企业财务综合评价指标体系的构建摘 要企业财务状况综合评价是企业财务管理的重要内容之一。现阶段我国普遍应用的财务状况综合评价指标体系，是财政部1999年颁发的《企业绩效评价体系》。这一指标体系所引入的非财务和新财务指标尽管得到了社会的较大认同，但是，在评价方法、财务指标的选择和评价规则等方面均仍存在着缺陷。比如评价主体中的其他利益相关者的诉求得不到兼顾、计算程序过于复杂等等。由此，应以企业价值最大化作为企业综合评价目标，兼顾各信息使用主体诉求，用好现金流量表，以此构建“五维一体”的企业财务状况综合评价指标体系。具体地说，应将财务能力进行聚类分析，增加如销售现金比率、赢余现金保障倍数、现金增加值等现金流量相关分析指标，将其独立作为一类验证指标；把社会贡献能力纳入考核范围，引入环境保护指数、逾期偿债率、提供就业能力等指标，并改进指标权重和计分方法。为了验证和说明上述观点，以新浪网的xx公司的财务状况综合评价指标体系为实证。关键词： 企业财务 评价 指标体系 构建 To constructs the enterprise finance condition quality synthetic evaluation target system the tentative planAbstractBusiness enterprise financial standings is comprehensive evaluation be a business enterprise finance management of an inner palace permit, currently our country widespread application of financial standings being comprehensive evaluation index sign system be a Ministry of Finance in 1999 distribute 《business enterprise results evaluation system 》.Should though the index sign system get in the aspects of leading index sign into the non- finance and some newly finance index sign society of bigger approbation, at evaluation method, finance index sign of choice and evaluation rules etc. Still existence blemish. For example evaluation corpus in of the other benefits be related of claim can not get to give attention to both, calculation procedure too complications inconvenience application etc..Aim at above existence problem, should with business enterprise value maximize .Be a business enterprise comprehensive evaluation target, give attention to both each information usage corpus claim, and further use good cash discharge form and with hour accompany enter usher in some new of evaluation index sign, with this business enterprise financial standing which