企业经营绩效财务评价指标的探析

An Analysis of Financial Evaluation Targets for Business Management Achievements

利润是企业经营的主要目标,其数额达到多少最为合适,用什么指标进行衡量评价最为科学合理,一直是会计界进行探讨的课题。本文对目前企业应用的财务指标的特点,以及若干主要财务指标的优缺点进行比较分析,以利更好地为企业经济效益和财务管理水平的提高服务。

Profit is the main objective of business management. How much profit to be made is most appropriate and with what targets to measure and evaluate it is most scientific and rational？ These are the problems under long discussion in the financial circle. This paper makes a comparative analysis of the features of the financial targets enterprises are now employing and the advantages and disadvantages of the several main financial targets so as to further enhance the economic effects of enterprises and financial management level.