物流企业财务绩效指标构建及实证研究  

Empirical Study on Establishment of Financial Performance Index System of Logistics Enterprises

作　　者：彭芳[1] 

机构地区：[1]成都农业科技职业学院,四川成都611130

出　　处：《物流技术》2013年第9期329-331,共3页Logistics Technology

摘　　要：对物流企业进行科学的财务绩效指标构建,有利于促进物流企业的快速发展与进步。在介绍物流企业财务绩效指标概念及其构建的原则的基础上,对当前我国物流企业如何进行财务绩效指标构建进行实证性研究,旨在为物流企业的发展提供一定的借鉴与参考。In this paper, we established scientifically the financial performance index system of logistics enterprises. On the basis of an introduction of the concept and the principle for the establishment of the financial performance index of logistics enterprises, we carried out an empirical study on howto establish the financial performance index system by the logistics enterprises in China.

关 键 词：物流企业 财务绩效指标 实证研究 

分 类 号：F272.2[经济管理—企业管理]