基于现金流量的企业业绩评价体系研究

The necessity of constructing the enterprise performance evaluation system based on cash flow

通过采集上市公司数据,对会计利润和现金流量的相关性作了统计分析,得出会计利润与现金流量低度相关的结果,强调在企业业绩评价中引入现金流量的必要性,传统的以利润为核心的企业业绩评价的缺陷以及基于现金流量的企业业绩评价体系的优越性,以此来突出构建基于现金流量的企业业绩评价体系的必要性。

This article gathers the data of market companies to analyze the relevance between profit and cash flow. The result is low relevance. And then .it put forward the necessity of introducing cash flow to the enterprise performance evaluation. The disadvantages about the traditional enterprise performance evaluation which takes the profit as the core and the advantages of the enterprise performance evaluation based on cash flow are proposed to stress the necessity of constructing the enterprise performance evaluation system based on cash flow.