结合现金流量的企业财务分析评价

• 作 者: 李兴虎
• 机 构: 山东省临朐县劳动就业办公室,
• 出 处: 商业会计
• 发表日期: 2006年20期
• 关键词: 现金流量 会计收益 企业财务分析 财务分析 投资报酬率 净资产收益率 指标体系 绩效评价 评价指标 现金净流量

一、我国现行财务分析评价指标体系的弊端目前经营绩效评价体系是以净资产收益率(即投资报酬率)为核心,建立在会计收益和权责发生制的基础之上。由于其基准点的选择是会计收益,这也影响到指标体系中各指标的客观有用性。现行财务分析和业绩评价体

First, the shortcomings of China’s current financial analysis and evaluation index system The current performance evaluation system is based on the return on net assets (ie, return on investment) as the core, based on accounting income and accrual basis. Because of its choice of reference point is the accounting income, which also affects the index system objective and usefulness of each indicator. The current financial analysis and performance evaluation body