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企业理财效益指标体系的构建,必须反映企业整个生产经营活动的综合理财效益。企业的综合理财效益客观上存在于企业产品销售、资金占用、物化和活劳动消耗、产品质量、技术进步等几个方面。从这几个方面分析评价企业的理财效益不仅能全面反映企业主要方面的理财效益,而且能促使企业从这几个方面去挖潜、革新,提高企业理财效益并为更好地提高理财效益指明方向。综合理财效益总指标对企业来说具有概括性、代表性,但它不能体现生产经营各主要方面的理财效益,因此在建立综合理财效益总指标的基础上,还必须从不同侧面、不同角度建立反映企业各主要方面理财
The construction of the index system for the efficiency of financial management of enterprises must reflect the overall financial efficiency of the entire production and operation activities of the enterprise. The comprehensive financial efficiency of the enterprise objectively exists in the enterprise product sales, capital occupation, materialized and live labor consumption, product quality, technological progress and other aspects. Analyzing and evaluating the financial management benefit of the enterprises from these aspects can not only fully reflect the wealth management benefits of the main aspects of the enterprise, but also enable the enterprises to tap potential and innovate from these aspects, improve the efficiency of corporate financial management and point out the direction for better financial management benefits . However, it can not reflect the financial benefits of all the major aspects of production and operation. Therefore, on the basis of establishing the general index of comprehensive financial benefits, it must also be established from different aspects and from different perspectives Reflects the main aspects of business finance