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本文以某地方国有集团企业为观察对象,将对标工作普及各所属企业,旨在树立经营标杆,通过对标实践为各企业筛选出适合自身的、具有指导意义的财务指标,进一步分析指标优良情况、指标偏差情况,最终汇总形成对标成果,为企业的财务指标考核和战略规划提供有效参考。从样本企业的对标来看,不同的业态企业的盈利能力不同,行业的标准值的划分将影响企业的对标评价结果。对于同一业态的企业,不同商业属性也会造成对标结果的差异。对于不同行业属性、不同商业状态的国有企业应对其充分调研,合理确定该企业的评价指标、指标的基准值,引导企业设定合理的目标值,从而使对标的成果更准确、真实反应企业的基本现状与经营成果。
In this paper, a local state-owned group of enterprises as the object of observation, the standard work to popularize the respective enterprises, aims to establish a business benchmark, through the standard practice for each business filter for their own, with guidance of the financial indicators, and further analysis of indicators of good Conditions, indicators of bias, the final summary of the formation of the benchmark results for the enterprise financial indicators assessment and strategic planning to provide an effective reference. According to the benchmarking of sample enterprises, the profitability of different format enterprises is different, and the division of standard values in the industry will affect the benchmarking results of enterprises. For the same format of the business, different commercial attributes will result in the difference between the benchmark results. For different industry attributes, state-owned enterprises in different commercial states should fully investigate and research, rationally determine the benchmark of the enterprise’s evaluation index and index, and guide the enterprise to set a reasonable target value so as to make the result of the target more accurate and realistic. The basic status quo and operating results.