摘要
上市公司经营业绩评价指标体系的选择是业绩评价工作的核心问题。文章运用实证方法分别探究会计收益指标体系、经济收益指标体系、现金流量指标体系与公司业绩之间的内在关系,确定各类指标体系的重要程度,为正确选择业绩评价指标体系提供一点建议。
The index selection is a core problem in the performance evaluation. This article applices the demonstration analysis method to explore the inner relationship between corporate achievement and accounting-profit based index system, economic-profit based index system, and cash-flow based index system respectively, makes sure the importance degree of the three kinds of index system, and provides some advice on correctly selecting performance evaluation index systems.
出处
《上海立信会计学院学报》
2006年第1期39-45,共7页
Journal of Shanghai Lixin University of Commerce
关键词
上市公司
业绩评价指标
实证分析
public company
performance evaluation index
demonstration analysis
