上市公司经营业绩评价指标选择的实证分析  

The Demonstration Analysis of Index Selection in Performance Evaluation of Public Companies

作　　者：薛云帆[1] 阿孜古丽[1] 刘威[1] 

机构地区：[1]同济大学经济与管理学院会计系,上海200092

出　　处：《上海立信会计学院学报》2006年第1期39-45,共7页Journal of Shanghai Lixin University of Commerce

摘　　要：上市公司经营业绩评价指标体系的选择是业绩评价工作的核心问题。文章运用实证方法分别探究会计收益指标体系、经济收益指标体系、现金流量指标体系与公司业绩之间的内在关系,确定各类指标体系的重要程度,为正确选择业绩评价指标体系提供一点建议。The index selection is a core problem in the performance evaluation. This article applices the demonstration analysis method to explore the inner relationship between corporate achievement and accounting-profit based index system, economic-profit based index system, and cash-flow based index system respectively, makes sure the importance degree of the three kinds of index system, and provides some advice on correctly selecting performance evaluation index systems.

关 键 词：上市公司 业绩评价指标 实证分析 

分 类 号：F272.5[经济管理—企业管理]