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1、现代企业财务管理目标与企业绩效评价本科毕业论文本科毕业论文现代企业财务管理目标与企业绩效评价现代企业财务管理目标与企业绩效评价1内 容 摘 要在经济全球化以及信息网络化的知识经济时代和后工业社会，市场竞争日趋剧烈，企业 管理面临越来越多的挑战。越来越多的企业为了增强自身的盈利能力和发展能力采用了绩效 管理。尽管绩效管理拥有诸多优势，但是我国很多企业对绩效管理应用的实际效果并不能令 人满意，许多企业还遭遇了从“明星企业”到“流星企业”的尴尬局面，这是一个不能不让 人思考的问题。绩效管理作为企业管理的方法和程序，与作为企业经营管理的出发点和归宿 的财务管理目标息息相关。因此对财务管理目标和企业绩效
2、管理的关系的研究则成为解决问 题的关键。 本文通过对财务管理目标的探讨,结合新经济时代对财务管理目标的新要求提出了企业 应以可持续发展能力最大化为其财务管理目标，具体分析了财务管理目标与企业绩效管理特 别是绩效评价的关系，明确了两者保持一致的重要性，同时集中分析了我国绩效评价指标体 系存在的问题并提出了改进建议。 本文一共分为三个部分： 第一部分，通过对财务管理目标的探讨，提出现代企业应以可持续发展能力最大化为财 务管理目标。 第二部分，集中讨论了财务管理目标与企业绩效管理特别是绩效评价的关系。 第三部分，分析了我国绩效评价指标体系的不足并提出了改进建议。 我个人认为理顺财务管理目标与企业绩效
3、管理的关系的经济意义是巨大的。通过开展财 务管理工作促进企业管理总体目标的实现，而其前提是建立一套符合公司成长的，能促使公 司业绩提升的业绩考核体系。同时，变革传统的业绩考核体系，对于我国企业强化管理规范 化，完善公司法人治理结构，也具有深刻的意义。关键词：财务管理目标 绩效管理 绩效评价2AbstractIn the era of knowledge-driven economy and behind industrial society, the market competition is becoming more fiercely, the business administratio
4、n faces more challenges. The performance, as a sharp weapon of modern business administration, begins to be adopted by more and more enterprises to strengthen their profitability and developing capability, although performance management has many advantages, it cannot be satisfactory many enterprise
5、s that adopt it. A lot of them return the awkward situation from“ star enterprise“ to“ meteor enterprise“, this is a question that cannot but people think carefully. The performance is managed as the method and procedure of business administration; it is closely bound up with financial management ob
6、jectives regarded as the starting point and destination of the enterprise management. So the study on the relationship between them becomes the key to solve these problems. This paper discusses the financial management objectives, combining the new demands to it. In new economy times, it points out
7、that the enterprises should take the maximum of the sustained-developing capability for its target. It analyzes the relationship between financial management objectives and the performance management especially the performance analysis. It shows the importance to keep them unanimous. It also analyse
8、s the problems, which exist in the performance analysis of our country, and gives some suggestions to solve these problems. This thesis has three parts overall: Firstly, it discusses about the financial management objectives and points out the enterprises should take the maximum of developable capab
9、ility for its target. Secondly, it analyzes the relationship between financial management objectives and the performance management especially the performance analysis. Thirdly, it analyses the problems, which exist in the performance analysis of our country, and gives some suggestions to solve thes
10、e problems. I think it has enormous economic meaning to make the relationship between the financial management objectives and performance management of the enterprise in order. Through enforcing the financial management, it can promote realizing the overall goal of business administration. The prere
11、quisite is to set up some kind of examine system that is fit the growth of the company and company examine system that can promote developing the company. Besides, It has deep meanings to change the traditional achievement and examines system, strengthen the standardization of the enterprise managem
12、ent of our country, and perfect the management structure of corporation.Keywords: Financial Management Objective; Performance Management; Performance Appraisal1目 录一、关于财务管理目标的探讨 .1（一）企业财务管理目标的概念 .1 （二）财务管理目标的选择应遵循的原则 .1 1.财务管理目标与企业管理的总体目标应具有一致性.1 2.财务管理目标应是一个多元化的目标体系.1 3.财务管理目标应该体现前瞻性与可操作性的统一.1 （三）目前财务管理目标的主流观点及其比较 .1 1.利润最大化目标.1 2.股东财富最大化.2 3.企业价值最大化.2 4.可持续发展能力最大化.2二、财务管理目标与企业绩效管理特别是绩效评价的联系 .3（一）绩效评价的有关概念 .3 1.何谓绩效.
