摘要
本文旨在探讨上市公司财务绩效评价体系的构建与应用，以及存在的问题和改进建议。在研究背景介绍了财务绩效评价的重要性，国内外研究现状指出了该领域的研究热点和趋势。研究目的在于为上市公司提供科学有效的财务绩效评价方法，具有重要的理论与实践意义。在财务绩效评价体系的构建中，本文提出了财务指标体系和非财务指标体系的构建方法，并探讨了评价方法的选择原则。在应用方面，本文介绍了绩效评分卡、财务比率分析和资产负债表分析的具体应用方式。然而，在应用过程中存在一些问题，包括指标选择不合理、数据质量问题、时间跨度不合适和缺乏综合性等。针对这些问题，本文提出了改进建议，包括优化指标选择、加强数据管理、考虑时间跨度和综合考虑多方因素，以提升财务绩效评价体系的有效性和全面性。本文旨在为相关企业提供可行的改进建议，促进公司绩效评价的科学化和精细化，为企业的可持续发展提供支持和指导。
【关键词】上市公司 财务绩效 评价体系
Abstract
This paper aims to discuss the construction and application of the financial performance evaluation system of listed companies, as well as the existing problems and suggestions for improvement. In the research background, the importance of financial performance evaluation is introduced, and the research status at home and abroad is pointed out the research trend in this field. The purpose of this study is to provide a scientific and effective financial performance evaluation method for listed companies, which has important theoretical and practical significance. In the construction of financial performance evaluation system, this paper puts forward the construction method of financial index system and non-financial index system, and discusses the selection principle of evaluation method. In terms of application, this paper introduces the specific application of performance scorecard, financial ratio analysis and balance sheet analysis. However, there are some problems in the application process, including unreasonable index selection, data quality problems, inappropriate time span and lack of comprehensiveness. In order to improve the effectiveness and comprehensiveness of the financial performance evaluation system, this paper puts forward some suggestions, including optimizing the selection of indicators, strengthening data management, considering the time span and comprehensive consideration of multiple factors. This paper aims to provide feasible improvement suggestions for related enterprises, promote the scientific and fine performance evaluation of companies, and provide support and guidance for the sustainable development of enterprises.
Keywords:Listed company Financial performance Evaluation system
目录
摘要 1
Abstract 1
引言 2
一、建立我国上市公司财务业绩评估指标体系 3
(一)建立财务指标体系 3
(二)建立一套非财务指标体系 3
(三)选取评估方法 3
二、我国上市公司业绩评估系统在我国上市公司的运用 3
(一)业绩记分卡片的申请 3
(二)金融比例分析法的运用 4
(三)平衡表的运用 4
三、我国上市公司经营业绩评估系统运用中存在的一些问题 4
(一)没有恰当地选取指标 4
(二)资料的品质 5
(三)期限不当 5
(四)缺乏全面性 5
四、完善我国上市公司业绩考核制度的对策 5
(一)优选指标 5
(二) 改善资料管理 6
(三) 审议时限 6
(四)对多个方面的因素进行全面的考虑 6
五、结语 7
参考文献 12
