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分类号：F275.5UDC：D10621-412-(2007)2456-0密级：公开编号：2003046048XXXXX学院学位论文论企业财务综合评价指标体系的构建论文作者姓名：刘乾福申请学位专业：财务管理申请学位类别：管理学学士指导教师姓名（职称）：黄宗捷（教授）论文提交日期：2007年6月5日论企业财务综合评价指标体系的构建摘要企业财务状况综合评价是企业财务管理的重要内容之一。现阶段我国普遍应用的财务状况综合评价指标体系，是财政部1999年颁发的《企业绩效评价体系》。这一指标体系所引入的非财务和新财务指标尽管得到了社会的较大认同，但是，在评价方法、财务指标的选择和评价规则等方面均仍存在着缺陷。比如评价主体中的其他利益相关者的诉求得不到兼顾、计算程序过于复杂等等。由此，应以企业价值最大化作为企业综合评价目标，兼顾各信息使用主体诉求，用好现金流量表，以此构建“五维一体”的企业财务状况综合评价指标体系。具体地说，应将财务能力进行聚类分析，增加如销售现金比率、赢余现金保障倍数、现金增加值等现金流量相关分析指标，将其独立作为一类验证指标；把社会贡献能力纳入考核范围，引入环境保护指数、逾期偿债率、提供就业能力等指标，并改进指标权重和计分方法。为了验证和说明上述观点，以新浪网的xx公司的财务状况综合评价指标体系为实证。关键词：企业财务评价指标体系构建ToconstructstheenterprisefinanceconditionqualitysyntheticevaluationtargetsystemthetentativeplanAbstractBusinessenterprisefinancialstanding'siscomprehensiveevaluationbeabusinessenterprisefinancemanagementofaninnerpalacepermit,currentlyourcountrywidespreadapplicationoffinancialstanding'sbeingcomprehensiveevaluationindexsignsystembeaMinistryofFinancein1999distribute《businessenterpriseresultsevaluationsystem》.Shouldthoughtheindexsignsystemgetintheaspectsofleadingindexsignintothenon-financeandsomenewlyfinanceindexsignsocietyofbiggerapprobation,atevaluationmethod,financeindexsignofchoiceandevaluationrule'setc.Stillexistenceblemish.Forexampleevaluationcorpusinoftheotherbenefitsberelatedofclaimcannotgettogiveattentiontoboth,calculationproceduretoocomplicationsinconvenienceapplicationetc..Aimataboveexistenceproblem,shouldwithbusinessenterprisevaluemaximize.Beabusinessenterprisecomprehensiveevaluationtarget,giveattentiontobotheachinformationusagecorpusclaim,andfurtherusegoodcashdischargeformandwithhouraccompanyenterusherinsomenewofevaluationindexsign,withthisbusinessenterprisefinancialstandingwhichsetupfiveWeirintegralwholescomprehensiveevaluationindexsignsystem.Concretelysay,shouldeveryvarietythefinanceabilityberespectivelycarryongatheratypeanalysis,incrementsuchassalecashratio,winremainingcashguaranteemultiple,cashincrementvalueetc.thecashdischargeberelatedanalysisindexsignandmakeuseofitcancontrolsexweakerpairofitindependenceconductandactionsatypeofverificationindexsign,aimatsocietyofbadthepresentconditionleadintotheenvironmentalprotectionindexnumber,overduerepaydebtarateandprovideemploymentabilityetc.Indexsignandsocietycontributetheabilitybringintoinvestigatescopeetc,heavytoindexsignpowerinthemeantimewithaccountcentthemethodgiveimprovement.Finally,makeafreshstartthefinancedataofthexxcompanyofwavenetasfoundation;tothisnewofthefinancialstandingbecomprehensiveevaluationindexsignsystemtogivetogiveexamplesapplication.Keywords:BusinessenterpriseFinanceevaluationIndexsignsystemfinancialstanding目录论文总页数：1４页１.引言............................................................................12.企业财务综合评价概述..................................................................12.1评价的目的......................................................................12.2评价的方法......................................................................12.2.1杜邦分析法................................................................12.2.2沃尔评分法................................................................12.2.3平衡计分卡分析法..........................................................12.2.4功效系数法................................................................12.2.5主成分分析法..............................................................12.3评价体系........................................................................23.企业财务综合评价现存的问题............................................................23.1评价方法的局限性................................................................23.2分析指标的局限性................................................................23.3评价规则的不完整性..............................................................34.企业财务综合评价体系的改进............................................................34.1理论界的研究现状................................................................34.2改进评价指标体系的设想...........................................................34.2.1确立“五维一体”的评价指标................................................44.2.2引进诸多新指标............................................................44.2.3用好现金流量表............................................................54.2.4确立“社会贡献能力”......................................................55.新的企业财务综合评价指标体系的构建....................................................55.1指标选取........................................................................55.1.1赢利能力（财务效益状况）...................................................65.1.2偿债能力..................................................................65.1.3营运能力..................................................................65.1.4发展能力..................................................................75.1.5社会贡献能力..............................................................75.2权重分配及计分方法..............................................................75.2.1权重表....................................................................85.2.2计分方法..................................................................86.综合评价指标体系的运用..................................................