浅议财务指标在制造企业业绩评价中的作用解读.docVIP

浅议财务指标在制造企业业绩评价中的作用 摘要 业绩对于企业来说，意味着生存壮大的根本。经营业绩，不仅体现着公司经营战略的正确与否，同时也体现着企业竞争力的高低。现代公司中经营权与所有权的分离，决定了业绩评价存在的必要性，业绩评价是所有经济体系中均需要解决的问题。在中国，制造业是国民经济的支柱， 对大部分地区与人民的经济生活造成很大影响，在我国的上市企业中，制造业企业所占的比重也是最大的。因而本文选取制造业企业，对财务指标在业绩评价中的作用进行分析。 本文研究的主题是“浅议财务指标在制造企业业绩评价中的作用”,基于这一主题，本文第一部分是引言，对选题背景以及研究情况作出简要介绍。第二部分是基本概念阐述，对业绩评价、财务指标的含义以及联系进行阐述。第三部分是财务指标在制造业企业业绩评价中的作用，介绍了各种财务指标在制造业企业企业评价中的作用。第四部分是实证分析财务指标在制造业企业业绩评价中的作用，并以G省为例，分析近年财务指标，进行业绩评价。最后是本文总结。希望本文的研究可以对制造业企业业绩评价有所裨益。 关键词：财务指标，业绩评价，制造业 The function of financial index in the evaluation of manufacturing enterprises Abstract Performance for a company, means the survival and growth of the fundamental. Business performance, not only reflects the companys business strategy is correct or not, but also reflects the level of competitiveness of enterprises. The separation of management right and ownership of the Modern Corporation decides the necessity of the performance evaluation, the performance evaluation is the problem that need to be solved in all economic systems. In China, manufacturing industry is the backbone of the national economy, the economic life of most regions and people of great influence in Chinas listed companies, manufacturing enterprises accounted for the largest proportion. Therefore this paper selects the manufacturing enterprises, the role of the financial indicators in the performance evaluation. The theme of this paper is the role of financial indicators in the evaluation of manufacturing enterprises, based on this topic, the first part of this paper is the introduction, the background and the research situation of the topics are briefly introduced. The second part is the basic concept, the performance evaluation, the meaning of the financial indicators and contact. The third part is the role of financial indicators in the manufacturing enterprise performance evaluation, the role of various financial indicators in the evaluation of manufacturing enterprises. The fourth part is the empirical analysis of the role of