首先阐述了建立邮电通信建设项目财务评价指标体系的必要性、可能性和指标体系的结构及各部分的作用;比较系统地介绍了各项评价指标的含义、计算方法、优缺点及其使用时需要注意的问题;指出了财务评价指标的判别方法和判据;最后说明了各项财务评价指标与财务基本报表的对应关系。 First of all, it expounds the necessity and possibility of setting up the financial evaluation index system of the postal communication construction project and the structure of the index system as well as the function of each part. The meaning, calculation method, advantages and disadvantages of each evaluation index and its use are introduced systematically The problems to be noticed, the method and criterion of judging the financial evaluation index, the corresponding relationship between each financial evaluation index and the basic financial statement.