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目前财务评价中只应用单一评价指标．复合财务系数从资产运用，盈利能力及二者联结关系三方面综合反映了企业经营管理水平和业绩，从而为国家宏观调控和企业加强管理提供了综合评价系数．
The current financial evaluation only applies a single evaluation index. The composite financial coefficient comprehensively reflects the operation and management level and performance of the enterprise from the aspects of asset utilization, profitability and the relationship between the two, thus providing a comprehensive evaluation coefficient for the state macro-control and enterprise management.