商贸流通类企业财务绩效综合评价分析架构设计

发布时间：2018-02-08 16:28

本文关键词： 商贸流通企业财务绩效财务评价　出处：《商业经济研究》2017年09期 　论文类型：期刊论文

【摘要】：本文首先阐述了商贸流通企业财务绩效评价的意义,并从厘清商贸流通类企业财务绩效综合评价原则、设计财务绩效综合评价指标体系及模型架构等方面构建评价模型架构设计基本思路,最后提出强化商贸流通企业的财务绩效指标信息披露、优化其财务预算管理配套制度和规范其现金资源管理制度体系等提升商贸流通类企业财务绩效综合评价结果应用的策略。
[Abstract]:This paper first expounds the significance of financial performance evaluation of commercial and commercial circulation enterprises, and clarifies the principles of comprehensive evaluation of financial performance of commercial and commercial circulation enterprises. The basic idea of the design of evaluation model framework is to design the comprehensive evaluation index system and model structure of financial performance. Finally, it is proposed to strengthen the disclosure of financial performance index information of commercial and commercial circulation enterprises. Optimizing the supporting system of financial budget management and standardizing the system of cash resources management, etc., to promote the application of comprehensive evaluation results of financial performance of commercial and circulation enterprises.
【作者单位】：四川交通职业技术学院经济管理系;
【分类号】：F715.5

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