| 浅论企业财务管理目标与评价手段的发展 |
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| 引用本文： | 曹健. 浅论企业财务管理目标与评价手段的发展[J]. 河北工程大学学报(社会科学版), 2003, 20(4): 109-111 |
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| 作者姓名： | 曹健 |
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| 作者单位： | 山西诚正建设监理有限公司,山西,阳泉,045000 |
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| 摘 要： | 随着企业财务管理目标的变化,新的财务管理手段,平衡计分卡应运而生。平衡计分卡通过财务指标、顾客、学习和成长以及内部经营四个方面来指引经营者关注各方利益,并据此来评价经营者的业绩。
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| 关 键 词： | 财务管理目标 公司治理结构 平衡计分卡 |
| 文章编号： | 1008-9896(2003)04-0109-03 |
| 修稿时间： | 2003-08-10 |
On the enterprise financial management target and the development of evaluation means |
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| CAO Jian. On the enterprise financial management target and the development of evaluation means[J]. , 2003, 20(4): 109-111 |
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| Authors: | CAO Jian |
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| Abstract: | Balanced grading card has come into being with changes in the enterprise financial management target and new means of management.The balanced grading card leads the operator to pay attention to interest of all sides and evaluates the performance of operators by way of financial target,customers,study and growth and inner management. |
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| Keywords: | financial management target comany administrative structure balanced grading card |
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