中小企业财务绩效评价研究——以S公司为例

Research on Financial Performance Evaluation in Small and Medium-sized S Enterprises——Through Taking S Company as an Example

随着中小企业业务量与筹资现金流的持续增长,真实准确的财务绩效评价更有利于其未来发展,使之更好地提高管理水平,实现预期目标。以S公司的实际财务数据为背景,采用纵向与横向对比分析法分析其经营情况及财务绩效评价现状,发现S公司现行财务绩效评价指标不够细化,不利于评价结果的客观性、有效性。为此,须采用组合评价标准等方法完善其财务绩效评价体系,加强财务管理制度建设,构建相关信息技术管理平台,加强对大数据技术的运用,使之更好地应对市场环境变化。

With the continuous development of business volume and financing cash flow of engineering construction industry, actual and accurate results of financing performance evaluation are beneficial to the future development of the industry, to better improve management level, and achieve expectation goal. Under the background of actual financial data of S Company, the study analyzes the present situation of business and financial performance with longitudinal and horizontal comparative analysis. It is found that financial performance evaluation index of S Company is not refining, and it is not beneficial to the objective and effectiveness. Therefore, it is suggested to adopt the combination of evaluation criteria and other methods, promote financial management system construction, establish management platform related with information technology, strengthen the application of big data, to make it better cope with market environment.