现行绩效评价体系中财务指标存在问题及对策

Problems in Financial Target of Current Performance Evaluation System and Relevant Countermeasures

现行的企业绩效评价体系中 ,财务指标存在不能适应复杂多变的现实 ,缺乏时效性、可比性、预测性等问题。可采用预测值代替实际统计值作为标准值 ,将流动比率改为现金比率和经营净现金比率等措施加以改进 ,建立一套新的绩效评价体系 。

In the current enterprise's performance evaluation system, financial target fails to adapt to complex reality with less effectiveness, reference value for comparison and predication, etc. This article suggests following measures to establish a set of new performance evaluation systems and improve the inner management of enterprises, including to replace actual statistics with predicted value as a rating value; current ratio with cash ratio and net current ratio from operation, etc.