企业绩效标准值下的财务指标无量纲化与评价  

Non-difference Financial Index of the Business Standard Performance Evaluation

作　　者：王悌云[1] 

机构地区：[1]上海第二工业大学经济管理学院,上海201209

出　　处：《上海第二工业大学学报》2004年第1期9-13,共5页Journal of Shanghai Polytechnic University

基　　金：国家自然科学基金(79970001)

摘　　要：企业的绩效评价需要采用多种财务指标和非财务指标,是一个复杂的系统方法。然而,由于企业财务指标的种类复杂多变且不同质,因此即便是同一指标在不同的行业,由于其标准、重要性不同而缺乏可比性。为了解决上述问题,笔者以财政部各行业指导性的企业20个财务绩效指标组成的评价体系为基础,参照各行业内的各类财务绩效评价指标标准,将各种不同质的财务指标,进行了加权及无差异化的处理。在给出一般工商企业的无量纲化指标评价标准的参考值时,对这种将不同质的业绩指标进行无量纲化处理的可能性从实务应用与理论研究两个角度作了探讨,提出了一种已实现的可具体使用的计算与分析模型框架。The business performance evaluation is a complicated system. There are many financial and non-financial indexes in business general performance evaluation. It is difficult to compare financial indexes among many branches of business because the characters of business financial indexes are different. All kind of the different qualities financial indexes, which were referred to the twenty enterprising standard performance evaluation financial indexes of Ministry of Finance, and the business standard performance evaluation system were processed in non-difference when the reference data of the general standard business financial indexes were provided. The possibility of different qualities performance evaluation financial indexes in non-difference-processed was discusses practically and theoretically. The non-different performance evaluation and practical calculation and analysis model frame, which can be realized and described, were put forward.

关 键 词：企业 绩效标准值 财务指标 加权无量纲指数 加权 业绩评价 盈利能力指标 

分 类 号：F275[经济管理—企业管理]