目 录摘 要..............................................................IABSTRACT..........................................................III第 1 章 引言.........................................................11.1 选题背景.......................................................11.1.1 我国机械制造业管理现状与特点................................11.1.2 我国机械制造业面临的困境....................................21.2 研究意义.......................................................31.3 概念界定与文献综述..............................................41.3.1 财务绩效的定义..............................................41.3.2 国内外文献综述..............................................41.4 研究内容和方法..................................................81.4.1 研究内容...................................................81.4.2 研究方法...................................................9第 2 章相关理论阐述.................................................102.1 企业绩效分类及内涵.............................................102.1.1 企业绩效...................................................102.1.2 企业财务绩效...............................................102.1.3 企业非财务绩效.............................................112. 2 企业绩效评价的理论基础........................................122.2.1 委托代理理论...............................................122.2.2 战略管理理论...............................................132.2.3 利益相关者理论.............................................132.2.4 权变理论...................................................142.3 因子分析法.....................................................142.3.1 主要思想...................................................142.3.2 因子分析法应用概况.........................................152.3.2 因子分析法具有的优势.......................................15第 3 章 开山股份财务绩效现状........................................173.1 开山股份的财务盈亏状况....................................
