[管理学]公司财务绩效评价体系的认识及应用.docVIP

摘要 二十一世纪初，中国已经基本完成了社会主义计划经济向市场经济的转变，中国经济获得了巨大的发展，取得了举世瞩目的成绩。目前，上市公司作为我国经济运行的重要微观主体，对其财务状况进行综合评价分析成为业界和学术界研究的热门课题。本文以华能国际上市公司财务状况为客体，运用2002年国资委颁布的《企业效绩评价操作细则（修订）》认清企业的优势，寻找企业的差距，引导企业行为，为企业长远发展服务。 Abstract At the beginning of the 21st century, China has already basically completed the socialism planned economy to the market economy changes, the Chinese economy has obtained tremendous development, and had the progress which attracts worldwide attention. At present, listed companies in China as an important microeconomic mainstay, the comprehensive evaluation of its financial position becomes popular topics of the industry and the academic study. This article takes Huaneng Power International Inc financial situation as an object, using the SASAC in 2002 promulgated the “Enterprise Performance evaluation of operating conditions (Amendment)”, analysis of the state of its financial norm. It mainly records points using the Indicators of Efficacy Coefficient Method, establishes the comprehensive financial achievements appraisal system, compares with the corresponding evaluation of industry standards, Carries on the quality synthetic evaluation of the enterprise specific management periods financial norm, and through this example helps business management personnel and the shareholder accurately understand intuitively enterprises financial situation, clearly recognize enterprises superiority, seek for enterprises disparity, guide enterprise behavior, serves for the enterprise long-term development. Keywords： Financial performance; Financial norm; Target weight; Efficacy Coefficient Method; Evaluation criteria  目录 1绪论 1 1．1选题的目的意义 1 1．2研究的现状 1 1．2．1国外研究现状 1 1．2．2国内研究现状 2 1．3研究的思路与方法 3 2公司财务绩效评价概述 4 2．1财务绩效评价的起源和发展 4 2．1．1财务绩效评价的起源 4 2．1．2财务绩效评价的发展 4 2．2财务绩效评价的目的意义 7 3公司财务绩效评价体系 9 3．1财务绩效评价方法简介 9 3．2财务绩效评价方法特点 9 3．3财务绩效评价方法内容 10 3．3．1评价标准选择 10 3．3．2评价计分 11 3．3．3财务绩效定量评价指标计算公式 12 4财务绩效评价法实际应用 14 4．1华能国际电力股份有限公司简介 14 4．2财务绩效分析过程 14 4．2．1财务绩效评价依据 14 4．2．2财务绩效评价过程 15 4.3财务绩效分析结果