关于传统财务指标评价体系的思考

Thought on Evaluation System of Traditional Financial Index

目前,我国传统的财务指标体系有其存在的优势,但随着评判市场的日益完善,其弊端也越来越明显。应从财务指标体系的产生及构成着手,充分借鉴财务指标和非财务指标相结合的理念,将企业绩效管理体系与战略目标密切结合起来,提高财务分析指标的准确度,并根据企业的发展战略目标研究制定绩效评价新的财务分析指标体系,以对企业价值做出更加公允的衡量,促使绩效评价管理体系成为企业战略目标实现的重要工具。

Currendy, there are some advantages in China＇s traditional financial index system, while its disadvantages are more obvious with the improvement of judging market. Hence, we should fully refer to the thought of combining financial index with noninancial index from the origin and components of financial index system, closely coordinate performance management system with strategic target, increase the accuracy of financial analysis index, formulate new financial analysis index system according to strategic developmental target, and make more fair measure on enterprise value, and promote management system of performance evaluation to be important instrument of reaching strategic target.