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财务业绩评价是评价财务状况、衡量经营业绩的重要依据,是挖掘潜力、改进工作、实现理财目标的重要手段,是合理实施投资决策的重要步骤。在评价中主要运用一定的经济分析手段考察被核算单位的盈利能力和偿债能力,分析原因,研究潜力,并提供建设性意见的财务管理活动。通过单位实体财务活动的全面分析,可为上级职能部门、资金授与者、投资者、融资使用者、监督管理者以及其他经济专家、学者、律师、证券机构等部门和人员提供可靠的信息资源,并进行预测、分析与判断,进而掌握单位财务活动的规律性,用以不断改进企业财务管理工作,提高经济效益。
Financial performance evaluation is an important basis for evaluating the financial status and measuring business performance. It is an important measure to tap potentials, improve work and achieve financial goals, and is an important step in the rational implementation of investment decisions. In the appraisal, it mainly uses certain economic analysis means to examine the profitability and solvency of the accounting unit, analyze the reasons, research potential and provide the financial management activities of constructive opinions. Through a comprehensive analysis of the financial activities of the entity entities, reliable information resources can be provided to higher level departments, financial grantors, investors, financing users, supervisors and other economic experts, academics, lawyers, securities institutions and other departments and personnel, And make forecasts, analyzes and judgments, and then grasp the regularity of the unit’s financial activities, in order to continuously improve the financial management of enterprises and enhance economic efficiency.