选择合适的财务绩效评价体系是企业实现价值最大化的必经之路,也是企业财务管理的试金石。但是目前财务绩效评价体系并没有得到足够的重视,致使其效能无法充分的发挥。为此,本文结合财务绩效评价体系的特征和优势,提出构建财务绩效评价体系的看法,旨在为财务绩效评价体系的实践应用提供依据与指导。 Choosing the right financial performance evaluation system is the only way to realize the value of the enterprise, as well as the touchstone of enterprise financial management. However, the current financial performance evaluation system has not been given sufficient attention, resulting in its effectiveness can not be fully demonstrated. Therefore, combining the characteristics and advantages of the financial performance evaluation system, this paper puts forward the opinion of constructing the financial performance evaluation system, which aims to provide the basis and guidance for the practical application of the financial performance evaluation system.