财务评价指标体系的研究——浅谈企业绩效评价指标体系.doc

本科毕业论文 财务评价指标体系的研究 ——浅谈企业绩效评价指标体系 作 者 陈立立 院 系 会计学院 专 业 会计学 指导教师 程廷福讲师  内 容 摘 要 在当前的条件下，加强企业财务评价指标体系的研究和建设，对提高企业管理水平，强化企业的考核与监控具有重要的现实意义。 本文通过讨论 本文共包括以下几个部分， 第一部分，主要讨论了中外财务评价指标体系的历史背景和对企业的影响作用。 第二部分，主要阐述了我国企业效绩评价指标体系的发展过程及现状。 第三部分，主要分析和评价了我国现有的企业绩效评价指标体系，找出其优点及不足。 第四部分，结合我国实际，讨论如何设计出适合我国企业要求的评价体系。 第五部分，陈述了财务评价指标体系对企业经营的促进作用。 结合我国实际，我国企业绩效评价必须以考察投入产出分析为主要内容，必须按照多目标规划原理进行多因素综合分析，必须将定量分析和定性分析相结合，必须以较为客观的评价标准对企业经营成果进行对比，必须采用分层剖析和递进修正方法。 关键词：财务评价指标体系 绩效评价 国有资本金绩效评价 战略经营 竞争优势  ABSTRACT It introduces our country enterprise performance evaluation index evolution and current situation of the system. This thesis concentrate on existing index pluses and minuses of system, get my personal view out of in conformity with the request of following in the course of designing on of our country performance evaluation index system, prove financial evaluation index system to facilitation that enterprise deal in. This thesis can be divided into four parts: First, discuss financial evaluation index historical background and impact on enterprise function of system mainly both in China and foreign countries. Second, explain of our country enterprise result achievement evaluation index evolution and current situation of system mainly. Third, analyze and appraise our country existing enterprise performance evaluation index system mainly, Find out its merit and insufficient. Fourth, combine of our country’s reality, discuss how design suitable of our country appraisal system that enterprise require. Fifth, state the facilitation of managing to enterprises in financial evaluation index system Personal new view：Enterprises performance of our country must regard observing input and outputs to analyze as main content to appraise, must carry on according to many target planning principle multifactor to analyze, must combine qualitative analysis with quantitative analysis synthetically, must with objective eval