A企业财务绩效评价的现状与改进措施分析  

Analysis of the Present Situation and Improvement Measures of Financial Performance Evaluation in A Enterprise

作　　者：王文浩 WANG Wenhao(Heilongjiang University,Harbin 150080,China)

机构地区：[1]黑龙江大学,黑龙江哈尔滨150080

出　　处：《商业观察》2025年第4期25-28,33,共5页BUSINESS OBSERVATION

摘　　要：在当前复杂多变的经济环境下,财务绩效评价是衡量企业经营状况和指导经营决策的重要方法。然而,目前我国企业财务绩效评价现状却呈现出多元化、复杂化的特点,导致在评价体系、指标、方法、数据质量和透明度及结果上存在诸多问题和不足。文章采用案例分析法,以A科技型企业为例,介绍A企业当前情况,并分别列出A企业财务绩效评价指标体系、评价方法、财务报表等与财务绩效评价相关的具体内容,同时从上述内容中分析A企业在财务绩效评价中所出现的实际问题,并据此提出一系列的改进措施,以期提高评价工作质量,加强评价结果的实用性和指导性。In the current complex and changeable economic environment,the financial performance evaluation is an important method to measure the business status and guide the business de cision of enterprises.However,the present situation of financial performance evaluation of enterprises in China is diversified and complicated,which leads to many problems and deficiencies in the evaluation system,indicators,methods,data quality,transparency and results.The paper adopts the case analysis method,and takes A Technology-based Enterprise as an example.It introduces the current situation of A Enterprise,and lists the specific contents related to financial performance evaluation of A Enterprise,such as the financial performance evaluation index system,evaluation methods,financial statements.Meanwhile,it analyzes the practical problems in the financial performance evaluation of A Enterprise from the above contents,and puts forward a series of improvement measures,in order to improve the quality of evaluation wor k and strengthen the practicability and guidance of evaluation results.

关 键 词：企业 财务绩效评价 现状 改进措施 

分 类 号：F275[经济管理—企业管理]