CAJ | 학술논문

随着我国经济体制改革的深入,以财务数据为主的企业绩效评价指标的弊端逐步暴露。针对企业财务指标评价体系的局限性,应从增加非财务分析指标、引进现金流量指标以及实现企业价值最大化的目标入手,完善财务指标体系。
수착아국경제체제개혁적심입,이재무수거위주적기업적효평개지표적폐단축보폭로。침대기업재무지표평개체계적국한성,응종증가비재무분석지표、인진현금류량지표이급실현기업개치최대화적목표입수,완선재무지표체계。
Financial evaluation of enterprise performance evaluation is an important part of the financial data, but the disadvantages have become more in the performance evaluation with the economic system reform of our country. This paper describes the content of enterprise performance evaluation, and then analyses the current financial index system limitations, points out that we should increase the financial analysis indexes, introduce the cash flow index, and maximize the value of enterprises, in order to improve enterprise performance evaluation system of financial in- dicators.