没有评价,也就没有管理。评价指标既是企业工作着力点的指向,又是企业资源配置的导航器。设立科学的评价体系,追踪企业营运过程的重要方面,并在既有业绩基础上,实现绩效改进,既是企业长期竞争优势的基础,也是企业自我测量血压的工具。一家企业的竞争力强弱,通常情况下,是通过净资产收益率等财务指标来得到体现。在工业经济时代,财务控制系统爱一大批跨国大企业得到顺利发展,企业凭借财务管理工具实施并监督经济资源的高效配置。以净资产收益率为中心的一整套财务评价方法,既能引导企业内部资本的物尽其用,又能监督各部门使用资本为出资者创造价值的效率。然而,在高新技术突飞猛进的信息时代,单靠把新技术引进实物资产之中和出色地管理资产负债比例,企业已不能获取长久的竞争优势,这是单一财务评价模式受到经济实践的 No evaluation, there is no management. Evaluation indicators are not only the point of focus of business work, but also the navigation of enterprise resource allocation. Setting up a scientific evaluation system to track important aspects of the business operation process and achieve performance improvement based on the existing performance is not only the basis for long-term competitive advantages of enterprises, but also a tool for self-measurement of blood pressure. The competitiveness of an enterprise, usually, is reflected through the financial indicators such as return on net assets. In the era of industrial economy, the financial control system loves a large number of multinational corporations to get a smooth development. Enterprises rely on financial management tools to implement and supervise the efficient allocation of economic resources. A set of financial evaluation methods centering on the return on net assets can not only guide the best use of the internal capital of enterprises but also supervise the efficiency of various departments in using capital to create value for the investors. However, in the era of rapid development of new and high technologies, enterprises can no longer obtain long-term competitive advantages solely by introducing new technologies into physical assets and excellently managing the ratio of assets and liabilities. This is because the single financial evaluation model is economically practiced