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几种财务业绩评价指标的比较分析 被引量:2
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作者 李琴 《市场周刊》 2007年第1期55-56,共2页
企业业绩评价一直是备受学术界和实务界关注的问题,而财务业绩评价在企业业绩评价中居于主导地位。本文对利润、经营活动净现金流量、投资报酬率、剩余收益和经济增加值五种财务业绩评价指标进行了分析比较,以期有助于企业更好地进行业... 企业业绩评价一直是备受学术界和实务界关注的问题,而财务业绩评价在企业业绩评价中居于主导地位。本文对利润、经营活动净现金流量、投资报酬率、剩余收益和经济增加值五种财务业绩评价指标进行了分析比较,以期有助于企业更好地进行业绩评价。 展开更多
关键词 业绩评价财务指标 经济增加值
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EVA业绩评价应用研究
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作者 王丽萍 《消费导刊》 2014年第4期123-124,共2页
EVA作为一种衡量企业价值增值的方法,克服了传统的业绩评价指标缺陷,可以更全面、准确地衡量公司经营业绩及为股东创造的价值,其本质就是衡量股东财富的保值和增值。本文研究EVA业绩评价体系在我国应用的一些问题并提出了一些建议。
关键词 业绩评价财务指标
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Determinants of international joint venture performance measurement: A theoretical framework
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作者 Nguyen Huu Le Larimo Jorma 《Journal of Modern Accounting and Auditing》 2010年第11期11-24,共14页
International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV perform... International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms' international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other. 展开更多
关键词 international joint ventures performance measurement non-financial measures financial measures
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