论业绩评价下的企业财务管理

摘要:企业的业绩评价在一个企业管理的日常工作中起着举足轻重的作用，它不仅可以为与企业有着密切联系的利益相关者提供有力决策引导，改善企业的经营管理，还可以不断地提高经济效益，实现企业价值最大化的经营目标。不过就目前国内的业绩评价指标体系而言，企业过分注重于财务性指标而忽视了非财务性指标，现行的体系也因忽略员工的参与度而存在着一定的局限性。所以，本文将从国内外企业业绩评价指标体系入手，通过对于中西方的不同发展现状进行比较，找出现阶段传统体系中的问题所在，并且以华能国际电力股份有限公司为例，从实际案例中更加有力的进行论证，就如何完善企业财务管理业绩评价体系提出一个全面的、合理的、科学的解决方式，从而在根本上提高企业核心竞争力，更加有利于以后的可持续发展。52809

毕业论文关键词：业绩评价；财务性指标；非财务性指标；平衡计分卡

On enterprise financial management under the performance evaluation

Abstract：Enterprise performance evaluation plays an important role in the daily work of a business management.It can not only providing strong decision guidance and improve the management of the enterprise, which is closely related to the enterprise,but also continuing to improve economic efficiency and achieving the maximization of enterprise value business objectives.But on the current domestic performance evaluation index system, there are certain limitations paying too much emphasis on financial indicators and ignoring the non-financial indicators.The current system also has some limitations due to the neglect of employee's participation.Therefore, this paper will compare the status of domestic and foreign enterprise performance evaluation and find the problems in the traditional performance evaluation system. Also I will take Huaneng Power International Power Limited by Share Ltd as an the actual case in order to giving more powerful demonstration. On how to improving the enterprise financial management performance evaluation system to putting forward a comprehensive, reasonable and scientific solution, so as to fundamentally improving the core competitiveness of enterprises and having more conducive to sustainable development in the future.

Keywords：performance evaluation，Financial index，Non- financial index，Balanced score card

绪论 1

一、企业财务管理业绩评价的概述 2

（一）财务管理的定义 2

（二）业绩评价体系的概述 2

1、财务性指标 2

2、非财务性指标 2

二、企业财务管理业绩评价现状与问题 3

（一）与西方体系相比存在明显的局限性 3

（二）过分注重财务指标而忽视非财务指标 3

（三）只注重于从投资者、债权人、经营者的角度评价 4

三、企业财务管理业绩评价存在问题的原因 5

（一）现行的业绩评价体系不健全 5

（二）各个指标之间缺乏内在逻辑型 5

（三）忽视员工的参与 5

四、业绩评价指标体系的应用——以华能国际电力股份有限公司为例 7

（一）华能国际电力股份有限公司基本概况论业绩评价下的企业财务管理:http://www.youerw.com/kuaiji/lunwen_56827.html