基于财务业绩评价的战略新兴企业业绩研究

战略新兴产业随着我国经济循环可持续发展的需要应运而生。本文通过对于战略新兴产业的定位与理念分析，提出了战略新兴企业的财务业绩评价，可以激励并约束战略新兴企业更好的发展。并通过战略新兴企业与传统企业不同财务业绩评价的比较，提出了战略新兴企业财务业绩评价的五点原则。同时，提出战略新兴企业的财务业绩评价还应该包含产业的动态性、先导性，企业重大科学技术突破创新、技术突破带来的经济效益、科学技术研发的资金投入，可持续的经济发展等等内容，希望通过战略新兴企业的财务业绩评价，进一步引领和促进整个社会经济的平稳较快发展。

The strategic emerging industries have come into being with the need of the sustainable development of China＇s economic cycle. Based on the positioning and concept analysis of strategic emerging industries, this paper puts forward the financial performance evaluation of strategic emerging enterprises, which can motivate and constrain the development of strategic emerging enterprises. And through the comparison of the different financial performance evaluation of the strategic emerging enterprises and the traditional enterprises, the five point principle of the financial performance evaluation of the strategic emerging enterprises is put forward. At the same time, the financial performance evaluation of strategic emerging enterprises should also be dynamic, including leading industry, enterprises of major scientific and technological breakthrough innovation, the economic benefits of technological breakthroughs, science and technology R ＆ D investment, economic development and sustainable, hoping through the financial performance evaluation of strategic emerging enterprises, further leading and promoting the steady and rapid development of society and economy.