企业财务绩效评价体系的优化与应用
摘 要
企业财务绩效评价是现代企业管理的重要组成部分，随着经济全球化和市场竞争加剧，传统财务绩效评价体系已难以满足企业发展需求。为此，本文旨在构建一个更加科学合理的财务绩效评价体系，以适应复杂多变的市场环境。研究基于平衡计分卡理论框架，结合EVA（经济增加值）等现代财务管理理念，通过文献分析、案例研究与实证检验相结合的方法，对企业财务绩效评价的关键指标进行优化设计。通过对30家上市公司的面板数据分析发现，新的评价体系能够更全面准确地反映企业经营状况和发展潜力，尤其在衡量企业长期价值创造能力方面具有显著优势。研究结果表明，该体系不仅克服了传统评价方法重短期轻长期、重财务轻非财务的局限性，还引入了战略导向型指标，为企业管理者提供了更具前瞻性的决策支持工具。
关键词：财务绩效评价 平衡计分卡 EVA
Abstract
Enterprise financial performance evaluation is an important part of modern enterprise management. With the intensification of economic globalization and market competition, the traditional financial performance evaluation system has been difficult to meet the needs of enterprise development. To this end, this paper aims to build a more scientific and reasonable financial performance evaluation system to adapt to the complex and changeable market environment. Based on the theoretical fr amework of balanced scorecard, combined with modern financial management concepts such as EVA (economic value added), the key indicators of enterprise financial performance evaluation are optimized through the combination of literature analysis, case study and empirical test. Through the analysis of the panel data of 30 listed companies, it is found that the new evaluation system can more comprehensively and accurately reflect the business status and development potential of enterprises, especially in measuring the long-term value creation ability of enterprises. The results show that this system not only overcomes the limitations of traditional evaluation methods that focus on short-term over long-term and finance over non-finance, but also introduces strategic-oriented indicators and provides more forward-looking decision support tools for enterprise managers.
Keyword:Financial Performance Evaluation Balanced Scorecard EVA
目 录
1绪论 1
1.1企业财务绩效评价的背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2企业财务绩效评价体系的理论基础 2
2.1财务绩效评价的基本概念 2
2.2主要评价理论与模型 3
2.3传统评价体系的局限性分析 3
3优化企业财务绩效评价体系的关键要素 4
3.1指标体系的构建原则 4
3.2动态评价机制的设计 4
3.3风险因素的量化评估 5
4优化后评价体系的应用实践 5
4.1实证案例选择依据 6
4.2应用效果对比分析 6
4.3改进措施与建议 7
结论 7
参考文献 9
致谢 10
摘 要
企业财务绩效评价是现代企业管理的重要组成部分，随着经济全球化和市场竞争加剧，传统财务绩效评价体系已难以满足企业发展需求。为此，本文旨在构建一个更加科学合理的财务绩效评价体系，以适应复杂多变的市场环境。研究基于平衡计分卡理论框架，结合EVA（经济增加值）等现代财务管理理念，通过文献分析、案例研究与实证检验相结合的方法，对企业财务绩效评价的关键指标进行优化设计。通过对30家上市公司的面板数据分析发现，新的评价体系能够更全面准确地反映企业经营状况和发展潜力，尤其在衡量企业长期价值创造能力方面具有显著优势。研究结果表明，该体系不仅克服了传统评价方法重短期轻长期、重财务轻非财务的局限性，还引入了战略导向型指标，为企业管理者提供了更具前瞻性的决策支持工具。
关键词：财务绩效评价 平衡计分卡 EVA
Abstract
Enterprise financial performance evaluation is an important part of modern enterprise management. With the intensification of economic globalization and market competition, the traditional financial performance evaluation system has been difficult to meet the needs of enterprise development. To this end, this paper aims to build a more scientific and reasonable financial performance evaluation system to adapt to the complex and changeable market environment. Based on the theoretical fr amework of balanced scorecard, combined with modern financial management concepts such as EVA (economic value added), the key indicators of enterprise financial performance evaluation are optimized through the combination of literature analysis, case study and empirical test. Through the analysis of the panel data of 30 listed companies, it is found that the new evaluation system can more comprehensively and accurately reflect the business status and development potential of enterprises, especially in measuring the long-term value creation ability of enterprises. The results show that this system not only overcomes the limitations of traditional evaluation methods that focus on short-term over long-term and finance over non-finance, but also introduces strategic-oriented indicators and provides more forward-looking decision support tools for enterprise managers.
Keyword:Financial Performance Evaluation Balanced Scorecard EVA
目 录
1绪论 1
1.1企业财务绩效评价的背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2企业财务绩效评价体系的理论基础 2
2.1财务绩效评价的基本概念 2
2.2主要评价理论与模型 3
2.3传统评价体系的局限性分析 3
3优化企业财务绩效评价体系的关键要素 4
3.1指标体系的构建原则 4
3.2动态评价机制的设计 4
3.3风险因素的量化评估 5
4优化后评价体系的应用实践 5
4.1实证案例选择依据 6
4.2应用效果对比分析 6
4.3改进措施与建议 7
结论 7
参考文献 9
致谢 10
