基于现金流视角的绩效评价财务指标构建设想

Constructing Financial Indicators of Performance Evaluation from the Perspective of Cash Flow

摘要: 为了更好地发挥绩效评价财务指标的引导作用，本文指出引入现金流评价指标的必要性，在修订现有指标、增设现金流指标的基础上构建现金流评价指标体系，并探讨了评价指标实施的步骤建议。

Abstract: In order to play the guiding role of financial indicators of performance evaluation, this paper points out the necessity of cash flow indicators. The author wants to revise existing indicators, add cash flow indicators, and tries to construct a new system of cash flow. On this basis, the author makes recommendations for implementation.