| 投资中心考核指标的分析与选择 |
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| 引用本文： | 刘群,许彦.投资中心考核指标的分析与选择[J].天津理工大学学报,2001,17(1):87-89. |
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| 作者姓名： | 刘群 许彦 |
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| 作者单位： | 1. 天津理工学院财务处,天津300191
2. 天津理工学院经济管理学院,天津3001 91 |
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| 摘 要： | 分析了目前被企业广为使用的投资中心业绩评价指标—投资利润率和剩余收益的优点和弊病；通过当前投资中心业绩评价与项目评估指标缺乏联系这一事实，阐述了以现金流量为基础的现金回收率指标能更为准确的考核投资中心业绩.
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| 关 键 词： | 投资中心 业绩评价 项目评估 投资利润率 剩余收益 现金回收率 |
| 文章编号： | 1004-2261(2001)01-87-03 |
| 修稿时间： | 2000年12月6日 |
Analysis and selection of the examination target of investigation center |
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| LIU Qun ,XU Yan.Analysis and selection of the examination target of investigation center[J].Journal of Tianjin University of Technology,2001,17(1):87-89. |
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| Authors: | LIU Qun XU Yan |
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| Institution: | LIU Qun 1,XU Yan 2 |
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| Abstract: | This paper analyzes the advantages and disadvantages of two targets of investigation center,profit rate of investigation and income of surplus which are widely used in present enterprises, to evaluate the outstanding accomplishment.According to the fact that there are lack of communication between the target of evaluating the outstanding accomplishment and the target of estimating the project,it lays that the cash rate of recovering based on the cash flow is more accurate to examine the outstanding of accomplishment of the investigation center. |
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| Keywords: | investigation center evaluation of the outstanding accomplishment estimation of the project profit rate of investigation income of surplus cash rate of recovering |
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