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随着市场竞争力的日益激烈,不少企业开始创新管理,从企业自身的角度出发,采取多种手段强化企业发展的利益最大化显现。财务作为企业的核心部门,在企业发展和管理中有着举足轻重的作用。新经济背景下不少企业尝试运用财务业绩评价来推动企业生产目的的最佳实现,深化企业绩效管理,都有了一定的收益,鉴于这方面内容在理论上的匮乏,笔者认为将二者相融合探究,具有创新的意义和价值作用。
With the increasingly fierce market competition, many enterprises have begun to innovate in management. From the enterprise’s own point of view, adopting various means to reinforce the maximization of the interests of the development of the enterprise appears. As the core part of an enterprise, finance plays a decisive role in the development and management of an enterprise. In the new economy background, many enterprises try to use financial performance appraisal to promote the best realization of production purpose and deepen the performance management of enterprises. All these have some benefits. In view of the lack of theory in this aspect, Fusion and exploration, with innovative significance and value.