企业财务绩效评价体系研究摘要：企业是一个以盈利为目的团体，它的绩效考核是股东、债权人、管理者、员工、顾客和供应商、政府等多个利益相关者所关注的焦点。因此相关者非常关注企业的绩效考核体系。由于现在企业中经营权和所有权的分离，使得企业内部的信息不对称，在企业的绩效评价体系中财务绩效考核显得无比的重要。由于财务绩效考核具有数据以收集和综合性的特点，并且财务效益是一个企业生存的基础和发展的动力，因此财务绩效考核是企业绩效考核体系重要的组成部分。关键词：企业；财务绩效；体系Abstract：Asaprofit-makingorganization,itsoperatingperformanceisthefocusoftheshareholders,creditors,managers,employees,customersandsuppliers,governmentandotherstakeholders.Therefore,theperformanceevaluationsystemshouldreflectthecompany'smajorstakeholdersconcerns.Duetotheasymmetryandseparationofenterpriseinformationmanagementandownershipinthemodernenterprise,financialevaluationindexhasalargeproportionintheenterpriseperformanceevaluationsystem.Itiscomprehensiveandeasytocollectdataandotherfeatures,willinevitablybecomeanimportantcomponentofperformanceevaluationindexsystem.Also,thefinancialbenefitisthebasisforenterprisesurvivalanddevelopment,alsoisthebasicmotiveofenterprisedevelopment.Therefore,shouldbebasedontheanalysisoffinancialbenefitasthemaincontentofenterpriseperformanceevaluationsystem.Keywords:Enterprise；Financialperformance；System目录一、绪论..........................................................................................................................................1（一）研究背景.......................................................................................................................1（二）研究意义.......................................................................................................................1（三）研究内容.......................................................................................................................2二、相关理论综述...........................................................................................................................2（一）财务绩效评价的概念...................................................................................................2（二）财务绩效评价系统的基本构成要素...........................................................................31.评价主体.......................................................................................................................32.评价客体.......................................................................................................................33.评价指标.......................................................................................................................34.评价标准.......................................................................................................................3（三）财务绩效评价的理论依据...........................................................................................41.委托代理理论................................................................................................................42.信息不对称理论............................................................................................................43.企业内部绩效管理理论................................................................................................54.权变管理理论...............................................................
