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xian jin jing liu liang fa qi ye ji xiao ping jia de xin si lu
Author(s): 
Pages: 99
Year: Issue:  9
Journal: Economic Tribune

Keyword:  企业绩效评价现金净流量法收付实现制;
Abstract: 金融危机让我们深切体会到由于市场经济机制的制约,一些需要经过人为调整的数据会导致会计信息失真.目前,传统的企业绩效评价方法亦有相似缺陷,针对目前的世界金融寒潮下公众对客观可靠的信息迫切需要的现象,并结合我国目前的现状,提出现金净流量法这一新型的企业绩效评价方法.笔者尝试以这种相对而言更客观、更可靠的方式来评价企业绩效,力图能在这一领域提供一种新思路,新想法.
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