论集团企业财务评价指标体系的构建  

Construction of financial evaluation index system in group enterprises

作　　者：谷宝国 Gu Baoguo(China Gold Group Resources Co.,Ltd)

机构地区：[1]中国黄金集团资源有限公司

出　　处：《黄金》2018年第8期1-3,共3页Gold

摘　　要：财务评价指标体系能从各个角度全面反映和评价企业财务状况和经营成果,对集团企业加强财务集中管控,提高财务管理水平,提升企业核心竞争力具有重要意义。通过对诸多集团企业构建案例的深入研究,总结了集团企业财务评价指标体系构建的原则,提炼了财务评价指标的主要内容,归纳了构建步骤,为实现集团企业战略保驾护航。The financial evaluation index system can fully and thoroughly reflect and evaluate the financial status and operation achievements of enterprises,and is important to enhance centralized financial management and control,increase financial management level,and improve core competitiveness of group enterprises.The paper studied deeply the construction cases of many group enterprises,summarized the principles to construct financial evaluation index system in group enterprises,retrieved several key content of financial evaluation index system,and concluded construction steps,which ensures the implementation of group enterprises＇ strategies.

关 键 词：集团企业 财务评价 指标体系 战略管理 集团管控 体系构建 

分 类 号：TD-9[矿业工程]