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| 企业财务评价指标体系的重新构建 | |
| 引用本文： | 王俊. 企业财务评价指标体系的重新构建[J]. 盐城师范学院学报, 2002, 22(1): 121-123 |
| 作者姓名： | 王俊 |
| 作者单位： | 中国联通盐城分公司 江苏盐城224002 |
| 摘 要： | 现行企业财务评价指标体系存在着诸多缺陷。从有利于总结、评价和考核企业财务状况和经营成果的角度出发 ,应在遵循科学性与实用性、可比性与灵活性、公开性与保密性、全面性与重要性、中国特色与国际惯例相结合的原则基础上 ,重新构建财务评价指标体系 ,其中包括盈利能力指标、偿债能力指标和成长能力指标等 |
| 关 键 词： | 财务评价指标体系 财务状况 财务管理 经营成果 |
| 文章编号： | 1003-6873(2002)01-0121-03 |
| 修稿时间： | 2001-12-10 |
Reconstructing the Index System for the Assessment of Financial Affairs |
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| WANG Jun. Reconstructing the Index System for the Assessment of Financial Affairs[J]. Journal of Yancheng Teachers College(Humanities & Social Sciences Edition), 2002, 22(1): 121-123 | |
| Authors: | WANG Jun |
| Abstract: | The current index system for the assessment of financial affairs in industries has many defects. It is highly necessary to construct the new index system that is the outcome of Chinese characteristics and international conventions and that is scientific and practical, comparable and flexible, comprehensive and important. The new index system should include profit indexes, debt-settlement capacity index, and growth capacity index. |
| Keywords: | index system for assessment of financial affairs financial status financial management management benefits |
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