本文主要分析传统财务指标的缺陷,指出目前大部分企业以财务性指标来评价考核企业管理绩效,势必导致企业管理人员只重眼前利润、忽视长远利益。建议建立完善的企业绩效评价体系,完善盈利能力评价指标,能正确反映企业资金现状:1、净资产收益率;2、总资产报酬率;3、成本费用利润率。 This paper mainly analyzes the defects of traditional financial indicators and points out that at present most enterprises use financial indicators to evaluate and evaluate the performance of business management, which will inevitably lead to serious immediate profit and neglect of long-term interests. Proposed to establish a sound enterprise performance evaluation system, improve profitability evaluation index, Correctly reflect the status of corporate funds: 1, return on net assets; 2, return on total assets; 3, cost profit margins.