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随着企业经营环境的变化,企业财务绩效评价体系如何适应环境的变化,使绩效评价能真实、全面地反映企业的财务状况并为管理者制定经营决策服务,是一个值得探讨的问题。本文针对这一问题,首先,确定了绩效评价体系的设计原则。接着,对比了两种常用的绩效评价方法并选择关键因素分析法作为本文的评价方法。最后,构建了基于关键成功因素分析法的财务战略评价模型,并选用综合得分法进行财务战略绩效综合评价。提出了选取关键指标时应依据企业的财务战略类型、所处行业、所处发展阶段不同而应有所不同。
With the change of business environment, how the company’s financial performance evaluation system adapts to changes in the environment, so that the performance evaluation can truly and comprehensively reflect the financial status of the company and provide managers with business decision-making services is a question worthy of exploration. This article addresses this issue. First, it determines the design principles of the performance evaluation system. Then, two commonly used performance evaluation methods are compared and the key factor analysis method is selected as the evaluation method of this paper. Finally, a financial strategy evaluation model based on key success factor analysis method is constructed, and a comprehensive score method is used to perform comprehensive evaluation of financial strategy performance. It is proposed that the selection of key indicators should be different depending on the type of company’s financial strategy, the industry in which it is located, and the stage of development.