文档介绍：河北大学硕士学位论文企业绩效评价体系研究姓名:赵翠申请学位级别:硕士专业:会计学指导教师:赵冰 20040601 摘要 I 摘要企业业绩评价问题是任何一个经济体系中的核心问题陈小悦 1999 在科技日新月异信息高速发展的现代社会如何使企业绩效评价工作体现长期业绩与短期业绩评价相结合财务指标与非财务指标考核并举局部分部业绩与整体组合效益并重如何建立起一套完整的现代企业绩效评价体系以适应市场经济体制和现代企业制度的要求客观公正地评判企业经营者的真实业绩规范企业经营行为促进企业整体长远发展本文在参阅了大量国内外相关论著和研究成果后结合我国企业绩效的实际重点对我国现行企业绩效评价体系2002体系存在的问题进行了分析并在此基础上从拓展传统财务评价指标体系以及在评价体系中纳入非财务指标两个角度对我国现行企业绩效评价体系加以改进首先在财务指标的设置方面考虑到权益资本成本的补偿问题加入经济附加值EVA 指标旨在揭示企业盈利的真相真实地反映企业的经营绩效为弥补以权责发生制为记账基础带来的缺陷加入销售现金比率现金利息保障倍数再投资现金比率现金满足率三项现金流量指标作为补充以全面地反映企业的收益质量其次在非财务指标的设置上本文参照衡计分法原理以及作业成本理论重新构建了非财务指标体系并按照现代管理理论将非财务指标部分划分为三类反映企业管理状况的指标反映企业质量技术状况的指标反映企业社会综合影响力及后续发展能力的指标旨在使定性评价部分更加直观有针对性地反映企业经营绩效最后本文辅以某钢铁企业绩效评价案例对重构后的指标体系在理论上加以验证关键词企业绩效评价财务性指标非财务性指标经济附加值EVA 平衡计分卡BSC Abstract II Abstract “The problem of enterprise performance evaluation is the central problem in any and every economic entity ”(Chen Xiaoyue,1999).In a modern information society in which science and technology advance rapidly with each passing day, how are we to make our performance evaluations represent both long-term achievements and short-term achievements, both financial indications and non-financial indications, and both partial departmental achievements and the positive achievements as well? How are we to establish for modern enterprises plete performance evaluation system adapting to the needs of the market economy and modern enterprise system, fairly and objectively evaluating our enterprises’ real performances, standardinging their operating activities of the enterprise as a whole? After a careful study of many treatises and monographys published at home and abroad on these problems bination, with the practice of enterprise performance evaluation in our country, the author of this article focuses her analysis on the existing problems of our current enterprise performance evaluation system (2002). On the basis of the above-mentioned analysis and for the two purposes of expanding our conventional financial indication system and introducing non-financia