企业绩效评估方法综述  

Overview the Method of Corporate Performance Evaluation

作　　者：王光映[1] 

机构地区：[1]江西财经大学研究生部,南昌330013

出　　处：《科技和产业》2005年第1期43-45,共3页Science Technology and Industry

摘　　要：本文对现有的六种企业绩效评估方法，即财务指标分析法、贴现现金流量法、经济增加值法、平衡记分卡、我国国有资本金绩效评价体系以及模糊综合绩效评价法进行了简要的论述和评价。从传统的财务指标分析法发展到模糊综合绩效评价法说明近年来企业绩效评价方法有了长足的改进，使其更加科学合理化。This article explicated and evaluated the present six corporate performance evaluation methods,such as discounting cash flow,economic value added, balanced scorecard, state-owned fund performance evaluation system and haziness synthesizes performance evaluation. Developed from the traditional finance index analysis method to the haziness synthesizes performance evaluation method shows that it has contain substantial improvement, more science and rationalization in recent years.

关 键 词：企业绩效评价 财务指标分析法 评估方法 国有资本金绩效评价体系 经济增加值法 贴现现金流量法 平衡记分卡 综合 科学 中国 

分 类 号：N945[自然科学总论—系统科学] F270[经济管理—企业管理]