山西高等学校社会科学学报
山西高等學校社會科學學報
산서고등학교사회과학학보
Social Sciences Journal of Colleges of Shanxi
2013年
2期
38~40
,共null页
平衡记分卡 现金流量 财务指标 非财务指标
平衡記分卡 現金流量 財務指標 非財務指標
평형기분잡 현금류량 재무지표 비재무지표
balanced scorecard; cash flow; financial indicators; non-financial indicators
现行企业财务指标体系显现出许多不足。在新的经济环境下,应构建财务与非财务两大指标体系。以平衡记分卡原理为理念设计的适应新经济环境的主要财务指标,如客户满意度、新产品开发率、员工保持率、现金流量负债比率等,可以进一步完善财务分析指标体系。
現行企業財務指標體繫顯現齣許多不足。在新的經濟環境下,應構建財務與非財務兩大指標體繫。以平衡記分卡原理為理唸設計的適應新經濟環境的主要財務指標,如客戶滿意度、新產品開髮率、員工保持率、現金流量負債比率等,可以進一步完善財務分析指標體繫。
현행기업재무지표체계현현출허다불족。재신적경제배경하,응구건재무여비재무량대지표체계。이평형기분잡원리위이념설계적괄응신경제배경적주요재무지표,여객호만의도、신산품개발솔、원공보지솔、현금류량부채비솔등,가이진일보완선재무분석지표체계。
The financial index system that is currently in operation in enterprises has shown many deficiencies,so in the new economic environment,in order to further improve the index system of financial analysis,it is of great importance to establish two index systems——financial and non-financial ones,which should be designed in accordance with the balanced scorecard principle to adjust to the new major financial indicators,such as the satisfactory degree of customers,the development rate of new products,the retention rate of employees,and the debt ratio of cash flow.
