| 现金流量指标在企业绩效评价中的应用研究 |
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| 引用本文： | 曹璞.现金流量指标在企业绩效评价中的应用研究[J].北京工商大学学报(自然科学版),2008,26(1):71-74. |
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| 作者姓名： | 曹璞 |
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| 作者单位： | 北方工业大学经济管理学院,北京,100041 |
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| 摘 要： | 基于我国股票市场的现状对现有建立在资产负债表和利润表之上的企业绩效评价体系进行了分析,说明现金流量指标的引入对企业绩效评价的重大意义,并引入现金流量指标对现有的企业绩效评价体系加以补充.
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| 关 键 词： | 业绩评价 现金流量 会计利润 |
| 文章编号： | 1671-1513（2008）01-0071-04 |
| 收稿时间： | 2007-10-23 |
| 修稿时间： | 2007年10月23 |
STUDY ON APPLICATION OF CASH FLOWS INDEX IN ENTERPRISE PERFoRMANCE EVALUATION SYSTEM |
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| CAO Pu.STUDY ON APPLICATION OF CASH FLOWS INDEX IN ENTERPRISE PERFoRMANCE EVALUATION SYSTEM[J].Journal of Beijing Technology and Business University:Natural Science Edition,2008,26(1):71-74. |
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| Authors: | CAO Pu |
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| Abstract: | Related with the present conditions of stock market, this paper analyzes the present enterprise performance evaluation system, which is based on balance sheet and income statement. Then analyzes the important meaning to evaluate enterprise performance through adding cash flow index. Finally implement the present enterprise performance evaluation system through adding cash flow index. |
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| Keywords: | performance evaluation cash flow accounting profit |
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