集团企业绩效效应下的财务会计工作探究

Research on the Financial Accounting Work under the Effect of Group Enterprise Performance

市场经济的迅猛发展带动了企业绩效的多元化发展。企业绩效已经成为企业战略目标实现、价值分配的重要手段之一。在集团企业中企业绩效更是母公司对子公司了解的重要依据。而在企业绩效考核中,财务会计工作有着重要的作用。从企业管理角度来说,企业绩效也属于财务管理的重要内容之一。反过来,科学有效的绩效考核能够展现企业的整体运营情况、收益情况、未来发展情况等。

The rapid development of market economy has led to the development of enterprise performance. Enterprise performance has become one of the important means to realize the enterprise strategic objectives and value distribution. Enterprise performance is the important basis for the parent company to understand subsidiary company. In enterprise performance evaluation, financial accounting plays an important role. From the perspective of enterprise management, enterprise performance is one of the important contents of financial management. Conversely, scientific and effective performance evaluation can show the overall operation of the enterprise, the income situation, the future development, etc.