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财务业绩评价是企业业绩评价的主要内容,企业不同发展阶段的财务目标和财务特点不同,为促进企业目标实现和增强财务业绩评价指标的针对性,需要结合企业生命周期阶段设计不同的财务业绩指标组合。本文主要分析了不同企业生命周期阶段的财务目标和财务特点,设计了不同的财务业绩指标组合。
The financial performance evaluation is the main content of enterprise performance evaluation. The financial goals and financial characteristics of different stages of development are different. In order to promote the realization of enterprise goals and enhance the pertinence of the financial performance evaluation indicators, it is necessary to design different financial performance indicators according to the stages of the enterprise life cycle combination. This paper mainly analyzes the financial goals and financial characteristics of different stages of the enterprise life cycle, and designs different combinations of financial performance indicators.