分类号：F275.5UDC：D10621-412-(2007)2456-0密级：公开编号：2003046048XXXXX学院学位论文论企业财务综合评价指标体系的构建论文作者姓名：刘乾福申请学位专业：财务管理申请学位类别：管理学学士指导教师姓名（职称）：黄宗捷（教授）论文提交日期：2007年6月5日论企业财务综合评价指标体系的构建摘要企业财务状况综合评价是企业财务管理的重要内容之一。现阶段我国普遍应用的财务状况综合评价指标体系，是财政部1999年颁发的《企业绩效评价体系》。这一指标体系所引入的非财务和新财务指标尽管得到了社会的较大认同，但是，在评价方法、财务指标的选择和评价规则等方面均仍存在着缺陷。比如评价主体中的其他利益相关者的诉求得不到兼顾、计算程序过于复杂等等。由此，应以企业价值最大化作为企业综合评价目标，兼顾各信息使用主体诉求，用好现金流量表，以此构建“五维一体”的企业财务状况综合评价指标体系。具体地说，应将财务能力进行聚类分析，增加如销售现金比率、赢余现金保障倍数、现金增加值等现金流量相关分析指标，将其独立作为一类验证指标；把社会贡献能力纳入考核范围，引入环境保护指数、逾期偿债率、提供就业能力等指标，并改进指标权重和计分方法。为了验证和说明上述观点，以新浪网的xx公司的财务状况综合评价指标体系为实证。关键词：企业财务评价指标体系构建ToconstructstheenterprisefinanceconditionqualitysyntheticevaluationtargetsystemthetentativeplanAbstractBusinessenterprisefinancialstanding'siscomprehensiveevaluationbeabusinessenterprisefinancemanagementofaninnerpalacepermit,currentlyourcountrywidespreadapplicationoffinancialstanding'sbeingcomprehensiveevaluationindexsignsystembeaMinistryofFinancein1999distribute《businessenterpriseresultsevaluationsystem》.Shouldthoughtheindexsignsystemgetintheaspectsofleadingindexsignintothenon-financeandsomenewlyfinanceindexsignsocietyofbiggerapprobation,atevaluationmethod,financeindexsignofchoiceandevaluationrule'setc.Stillexistenceblemish.Forexampleevaluationcorpusinoftheotherbenefitsberelatedofclaimcannotgettogiveattentiontoboth,calculationproceduretoocomplicationsinconvenienceapplicationetc..Aimataboveexistenceproblem,shouldwithbusinessenterprisevaluemaximize.Beabusinessenterprisecomprehensiveevaluationtarget,giveattentiontobotheachinformationusagecorpusclaim,andfurtherusegoodcashdischargeformandwithhouraccompanyenterusherinsomenewofevaluationindexsign,withthisbusinessenterprisefinancialstandingwhichsetup"fiveWeirintegralwholescomprehensiveevaluationindexsignsystem.Concretelysay,shouldeveryvarietythefinanceabilityberespectivelycarryongatheratypeanalysis,incrementsuchassalecashratio,winremainingcashguaranteemultiple,cashincrementvalueetc.thecashdischargeberelatedanalysisindexsignandmakeuseofitcancontrolsexweakerpairofitindependenceconductandactionsatypeofverificationindexsign,aimatsocietyofbadthepresentconditionleadintotheenvironmentalprotectionindexnumber,overduerepaydebtarateandprovideemploymentabilityetc.Indexsignandsocietycontributetheabilitybringintoinvestigatescopeetc,heavytoindexsignpowerinthemeantimewithaccountcentthemethodgiveimprovement.Finally,makeafreshstartthefinancedataofthexxcompanyofwavenetasfoundation;tothisnewofthefinancialstandingbecomprehensiveevaluationindexsignsystemtogivetogiveexamplesapplication.Keywords:BusinessenterpriseFinanceevaluationIndexsignsystemfinancialstanding目录论文总页数：1４页１.引言...............................................................................12.企业财务综合评价概述..................................................................12.1评价的目的......
