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业绩评价是企业集团管控的重要手段。企业的成长、发展和壮大离不开业绩评价的诊断和修正。财务业绩评价历来被视为业绩评价的综合表达,它具有可比性、多维性等优点,但也存在滞后性、概念性等局限性。褪去财务业绩评价的外衣,如何使财务评价实现从财务业绩到财务能力的提升,是每一个企业投资者、管理者需要深入研究的问题。
Performance evaluation is an important means of corporate group control. Enterprise growth, development and growth can not be separated from the performance evaluation of the diagnosis and correction. Financial performance evaluation has always been regarded as a comprehensive expression of performance evaluation. It has the advantages of comparability and multidimensionality, but there are also some limitations such as lag and conceptuality. Faded out the appraisal of the financial performance of the coat, how to make the financial evaluation from financial performance to enhance financial capacity, is every business investors, managers need to study in depth.