企业财务质量评价框架之构建

Construction of the Framework for Enterprise Financial Quality Evaluation

财务质量作为可量化的企业质量评价指标,较之其他评价指标更为有效。企业财务质量评价体系的建立因视角不同,有多种评价方法。本文主要从财务管理活动的几个方面进行了评价。通过对筹资质量、投资质量、成本质量、资产质量和盈利质量五方面的分析评价,来综合考评一个企业的财务质量,并简要分析了五者之间的关系。

There are various evaluation methods concerning the establishment of the enterprise~ financial quality e- valuation system for different perspectives. This article makes an evaluation mainly from several aspects of the finan- cial management activities. It introduces the comprehensive evaluation of an enterprise＇s financial quality by means of evaluating financing quality, investment quality, cost quality, the quality of the assets and earnings and briefly ana- lyzes the relationship among the five factors for the purpose of setting up a preliminary model for financial evaluation.