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建立一套完善的绩效评价指标体系对公司的财务与经营状况及其结果做出客观、公正的综合评判一直是公司绩效评价的重要课题。本文通过对现行会计准则体系的解析和公司绩效评价指标体系现状的分析及现有绩效评价指标体系存在问题的揭示,找出现行会计准则与绩效评价指标体系之间的联系,提出改进绩效评价指标内容的建议。现行会计准则体系能使公司绩效评价更真实地反映公司经营的整体状况和业绩,以此为基础促进财务指标与非财务指标的结合,可以建立起一套与经济发展相匹配、与企业发展相适应的较完善的公司绩效考评指标体系。
Establishing a Perfect System of Performance Evaluation Indexes Making objective and fair comprehensive evaluation of a company’s financial and operating conditions and its results has always been an important issue in corporate performance evaluation. Based on the analysis of the current accounting standards system and the status quo of the Company’s performance evaluation index system and the existing problems in the performance evaluation index system, this paper finds out the connection between the current accounting standards and the performance evaluation index system, and proposes the methods to improve the performance evaluation index Content suggestions. The current accounting standards system can make the corporate performance evaluation more truly reflect the overall status and performance of the company’s operation. Based on this, the combination of financial indicators and non-financial indicators can be promoted, a set of measures can be set up that match the economic development, Adapt to the more perfect corporate performance evaluation index system.