本文關(guān)鍵詞： 商貿(mào)流通 企業(yè)財務績效 財務評價　出處：《商業(yè)經(jīng)濟研究》2017年09期 　論文類型：期刊論文

【摘要】：本文首先闡述了商貿(mào)流通企業(yè)財務績效評價的意義,并從厘清商貿(mào)流通類企業(yè)財務績效綜合評價原則、設(shè)計財務績效綜合評價指標體系及模型架構(gòu)等方面構(gòu)建評價模型架構(gòu)設(shè)計基本思路,最后提出強化商貿(mào)流通企業(yè)的財務績效指標信息披露、優(yōu)化其財務預算管理配套制度和規(guī)范其現(xiàn)金資源管理制度體系等提升商貿(mào)流通類企業(yè)財務績效綜合評價結(jié)果應用的策略。
[Abstract]:This paper first expounds the significance of financial performance evaluation of commercial and commercial circulation enterprises, and clarifies the principles of comprehensive evaluation of financial performance of commercial and commercial circulation enterprises. The basic idea of the design of evaluation model framework is to design the comprehensive evaluation index system and model structure of financial performance. Finally, it is proposed to strengthen the disclosure of financial performance index information of commercial and commercial circulation enterprises. Optimizing the supporting system of financial budget management and standardizing the system of cash resources management, etc., to promote the application of comprehensive evaluation results of financial performance of commercial and circulation enterprises.
【作者單位】： 四川交通職業(yè)技術(shù)學院經(jīng)濟管理系;
【分類號】：F715.5

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本文編號：1495867