【摘要】 本文首先阐述了企业业绩评价的理论依据,回顾了其历史演进过程;并在对主要业绩评价模式分析的基础上,提出我国企业目前仍应以财务评价模式为主体,但应引入现金流量评价指标予以补充和完善,从而真正为投资者发现盈余操纵起到有效的预警作用。更多还原

【Abstract】 Elaborating the theory basis of the companies′ performance evaluation and reviewing its evolving process, this paper puts forward that our country companies should take the model of finance evaluation as the main part by analyzing the principal models of performance evaluation, but should draw into cash flow ratio in order to seek the early warning effect for investors finding profit operating.更多还原