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财务评价体系可以反映出企业的财务状况、经营效益及财务活动,由此可见一套完善的、全面的财务评价体系在企业中有多么重要的作用。而在我国的大多数企业中,所采用的财务评价体系为1995年所颁布的企业经济效益评价指标体系,这种财务评价指标体系已经逐渐无法适应社会经济发展的需求。本文主要通过分析现今企业中所用的财务评价体系,探讨其在企业中起到的作用,指出其中存在的一些问题,并提出几点运用财务评价体系的方法。
Financial evaluation system can reflect the financial status of the company, operating efficiency and financial activities, we can see a sound, comprehensive financial evaluation system in the enterprise how important role. However, in most enterprises in our country, the financial evaluation system adopted is the evaluation index system of enterprises’ economic benefits promulgated in 1995. This kind of financial evaluation index system has been gradually unable to meet the needs of social and economic development. This paper mainly analyzes the financial evaluation system used in today’s enterprises, discusses its role in the enterprise, points out some of the problems, and puts forward some methods to use the financial evaluation system.