从财务管理的角度浅谈山西省中小微企业 综合绩效评价体
系的构建
靳馨茹
【期刊名称】《微计算机信息》 【年(卷),期】2015(000)021
【摘要】After the reform and opening up, Shanxi's economy continues to develop, the economic strength gradually increased, it is a good foundation for its rapid development in the future. However, the development of small and medium enterprises is still relatively backward, which is the biggest problem restricting the economic development of Shanxi province. From the perspective of financial management, this paper analyzes the problems existing in the development of small and medium enterprises, through setting up and observing
some
sensitive
financial
indicators
to
build
the
comprehensive performance evaluation index system of small and medium enterprises.%改革开放以后,山西经济不断发展,经济实力逐步增强,为其今后快速发展奠定了良好的基础.但是,中小微企业的发展还比较落后,这是制约山西省经济发展最大的问题.从财务管理的角度入手,分析了中小微企业发展过程中存在的问题,通过设置和观察一些敏感性的财务指标,构建中小微企业综合绩效评价指标体系,综合评价中小微企业在生产经营过程中的盈利状况、偿债风险、营运能力和发展潜力等. 【总页数】2页(7-8)
从财务管理的角度浅谈山西省中小微企业 综合绩效评价体系的构建
