本文關(guān)鍵詞： 商貿(mào)流通 企業(yè)財(cái)務(wù)績效 財(cái)務(wù)評價(jià)　出處：《商業(yè)經(jīng)濟(jì)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(cái)務(wù)績效評價(jià)的意義,并從厘清商貿(mào)流通類企業(yè)財(cái)務(wù)績效綜合評價(jià)原則、設(shè)計(jì)財(cái)務(wù)績效綜合評價(jià)指標(biāo)體系及模型架構(gòu)等方面構(gòu)建評價(jià)模型架構(gòu)設(shè)計(jì)基本思路,最后提出強(qiáng)化商貿(mào)流通企業(yè)的財(cái)務(wù)績效指標(biāo)信息披露、優(yōu)化其財(cái)務(wù)預(yù)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(cái)務(wù)績效綜合評價(jià)結(jié)果應(yīng)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(xué)院經(jīng)濟(jì)管理系;
【分類號】：F715.5

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