随着企业管理观念的更新,过去的财务绩效评价指标已经不适合当代企业所处的内外部环境,无法为企业发展提供支撑和保障,这就需要企业根据经济形势以及自身特点,主动革新企业财务绩效评价的指标,从而发挥出其应有的作用,提高企业财务管理的水平,从而保持企业的市场竞争力。 With the renewal of the concept of enterprise management, past financial performance evaluation indicators are not suitable for the internal and external environment in which the contemporary enterprises are located, and can not provide support and guarantee for the development of the enterprises. This requires enterprises to take the initiative to innovate the corporate finance according to the economic situation and their own characteristics Performance evaluation indicators, so as to play its due role and improve the level of corporate financial management, so as to maintain the market competitiveness of enterprises.