企业绩效评价是资本市场、公司财务和管理会计领域的一个重大课题,而且也是一个极具现实意义的重要问题。企业绩效评价的理论己经比较完整和系统,如何将理论更好地应用于实践以及如何拓展其深度广度以满足实践中不断出现的新的要求,是今后研究的方向。笔者结合工作实际,谈一谈自己的看法。 Enterprise performance evaluation is a major issue in the field of capital market, corporate finance and management accounting, but also an important issue of great practical significance. The theory of enterprise performance evaluation has been relatively complete and systematic, how to apply theory to practice better and how to expand its depth to meet the emerging new requirements in practice is the direction of future research. The author combined with the actual work, to talk about their own views.