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本文围绕企业持续改善提升发展质量和效益的目标,筛选出与企业质量效益关联度较大、可量化考核、可比性较强的关键性财务指标,以此建立分版块、多维度的财务绩效评价指标体系,确定评价指标权重和标准,采用沃尔综合评分对标排名和差异分析法进行评价,突出长板和不足,建立激励和奖惩机制,并根据不同阶段的发展需要,动态调整指标构成和各项指标的标准值、预算值、最优值,以保持财务绩效评价体系的活力和效力。
This article focuses on the continuous improvement of enterprises to improve the quality and efficiency of development goals, screening out the quality and benefits associated with the larger, quantitative assessment, comparable to the key financial indicators, in order to establish a sub-forum, multi-dimensional financial performance evaluation Index system, determine the weight and standard of evaluation index, evaluate the ranking and difference analysis method by Walter’s comprehensive score, highlight the long board and shortcomings, establish the incentive and rewards and punishment mechanism, and dynamically adjust the index composition and The standard value of each indicator, the budget value, the optimal value, in order to maintain the vitality and effectiveness of the financial performance evaluation system.