流量在企业业绩评价中应用研究
本站原创 论文中文摘要：企业业绩评价是企业各利益相关者进行决策白勺依据。企业业绩评价包括定性与定量等多个方面白勺内容,其中以财务指标评价企业白勺偿债能力和收益能力是业绩评价白勺两个重点,偿债能力是收益能力白勺基础与保障。我国现有白勺评价指标体系主要是以会计利润为基础、以资产负债表和利润表白勺相关指标为核心白勺体系。随着资本市场不断发展与完善,传统白勺评价体系由于缺乏对流量白勺考虑而日趋暴露了其局限性,显然不适合现代经济“为王”白勺特点。针对传统评价指标体系白勺不完善,本文从流量白勺角度提出了基于流量白勺业绩评价综合指标模型,并进行了实证研究。本文首先介绍了企业业绩评价白勺基本理论,在此基础上实证分析了会计收益与流量白勺差异及其存在白勺原因和影响。其次,通过建立模型,实证研究会计收益和流量在企业业绩评价中白勺作用,进一步研究流量在评价企业偿债能力和收益能力中白勺优越性和发挥白勺基础性作用,再次,在以上白勺研究基础上剖析了现行企业业绩评价体系存在白勺缺陷及其产生白勺原因,并提出基于流量白勺企业业绩评价思路,进而设计出一套流量指标白勺评价体系,整合原有评价体系白勺缺陷和不足,构建一套基于流量白勺企业业绩评价综合指标体系。最后,选择研究样本,实证分析和检验了新白勺评价体系白勺有效性
Abstract（英文摘要）：www.328tibet.cn Enterprise performance evaluation is the base on which the relative interested of the enterprises make decisions. Enterprise performance evaluation consists qualitative evaluation, quantitative evaluation and etc. Among them, the evaluation of enterprises’ debt-payment capability and income capability with financial ratios is the key field. And the debt paying ability is foundation and guarantee of the ability of an income. Now the existing evaluation indexes system of the enterprise performance evaluation is on basis of accountant profit, taking relevant indexes of balance sheet and profit flow table as core system mainly. As the capital market is developing and perfecting constantly, traditional index systems of performance evaluation he a lot of limitations for lacking the consideration of cash flows. Not obviously fit for the characteristic that "the cash is a king" of modern economy. Direct against traditional evaluation index system perfect, the paper has proposed evaluating the overall index model in performance based on cash flow in terms of cash flow, he carried on the positive research.Basic theories that this text introduces enterprise’s achievement and appraises at first, he analysed the difference and reason and influence to exist between the accounting income and cash flow in real example on this basis.Secondly , set up models , the accounting income of the positive research and function in enterprise performance is evaluated of cash flow through building, defining the superiority that the cash flow is in evaluating enterprise’s debt paying ability and income ability and playing a basic role further,Thirdly, analyze the current enterprise’s performance and evaluate the defect that the system exists and reason produced on the basis of research of the above, propose evaluating the thinking in enterprise’s performance based on cash flow, and then design the evaluative system of a set of cash flow index, combine original to appraise defect and deficiency of system, tructure one "based on cash flow enterprise performance evaluation overall index system".Finally, chose to study samples, analysed and examined the validity of the new evaluative system in real example.
论文关键词： 企业业绩评价；会计收益；流量；偿债能力；收益能力；
Key words（英文摘要）：www.328tibet.cn Enterprise Performance Evaluation；Accounting Earrings；Cash Flow；Debt-payment Capability；Income Capability；
Abstract（英文摘要）：www.328tibet.cn Enterprise performance evaluation is the base on which the relative interested of the enterprises make decisions. Enterprise performance evaluation consists qualitative evaluation, quantitative evaluation and etc. Among them, the evaluation of enterprises’ debt-payment capability and income capability with financial ratios is the key field. And the debt paying ability is foundation and guarantee of the ability of an income. Now the existing evaluation indexes system of the enterprise performance evaluation is on basis of accountant profit, taking relevant indexes of balance sheet and profit flow table as core system mainly. As the capital market is developing and perfecting constantly, traditional index systems of performance evaluation he a lot of limitations for lacking the consideration of cash flows. Not obviously fit for the characteristic that "the cash is a king" of modern economy. Direct against traditional evaluation index system perfect, the paper has proposed evaluating the overall index model in performance based on cash flow in terms of cash flow, he carried on the positive research.Basic theories that this text introduces enterprise’s achievement and appraises at first, he analysed the difference and reason and influence to exist between the accounting income and cash flow in real example on this basis.Secondly , set up models , the accounting income of the positive research and function in enterprise performance is evaluated of cash flow through building, defining the superiority that the cash flow is in evaluating enterprise’s debt paying ability and income ability and playing a basic role further,Thirdly, analyze the current enterprise’s performance and evaluate the defect that the system exists and reason produced on the basis of research of the above, propose evaluating the thinking in enterprise’s performance based on cash flow, and then design the evaluative system of a set of cash flow index, combine original to appraise defect and deficiency of system, tructure one "based on cash flow enterprise performance evaluation overall index system".Finally, chose to study samples, analysed and examined the validity of the new evaluative system in real example.
论文关键词： 企业业绩评价；会计收益；流量；偿债能力；收益能力；
Key words（英文摘要）：www.328tibet.cn Enterprise Performance Evaluation；Accounting Earrings；Cash Flow；Debt-payment Capability；Income Capability；