论上市公司绩效评价的重要性及方法

On the Necessity and Methods to Appraise the Performance of Listed Companies

本文在借鉴国内外企业绩效评价理论的基础上,从现代财务管理的角度,结合相关学科理论,探讨上 市公司绩效评价的重要性及方法。上市公司绩效评价的重要性源于证券市场快速发展,各利益相关方需要一个科 学的评价尺度。对一个上市公司的绩效评价应从三方面展开:公司基本素质分析,会计数据分析,财务状况分析。

The writing, based on the performance appraisal theories of listed companies home and abroad, from the perspective of modern financial management and compounded with related theories, explores the necessity and methods to appraise the performance of listed companies. The necessity of appraising the performance of listed companies originates from the rapid development of stock exchange and the need of interest-related parties having a scientific appraisal ruler. Appraisal of the performance of listed companies ought to be conducted in the following three ways: analysis of basic company qualities, analysis of accounting data and analysis of financial situations.