| 摘要: |
| 资本经营在我国尚不成熟，探讨企业资本经营效果的评价方法可有针对性地对资本经营进行协调和控制。运用分段线性函数建主企业经营绩效评价模型，同时考虑企业资本经营效果的动态性，提出对资本经营前后两时段企业经营效果进行比较，最后建主了企业资本经营效果评价模型。选取净资产收益率、总资产报效率、总资产周转率、流动资产周转率、资产负债率、流动比率和销售增长率等7项财务指标作为定量评价指标，选取企业经营战略意图实现程度、企业文化融合程度、生产经营协同程度和目标企业优劣势整合效果等作为定性评价指标。实例评价结果与该公司有关人员主观判断结果一致。 |
| 关键词: 企业资本经营效果评价模型 应用 动态性 净资产收益率 总资产报效率 总资产周转率 流动资产周转率 资产负债率 流动比率 |
| DOI：10.11841/j.issn.1007-4333.2003.02.052 |
| 修订日期：2002-07-08 |
| 基金项目: |
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| Enterprise capital operation resultant appraisement model and study on its application |
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| Abstract: |
| The Enterprise Capital operation in China is still in the immature period. The study on Enterprise Capital operation resultant aims to coordinate and control the capital operation pointedly. Applying piecewise function, the model of Enterprise management performance was buied. Considering dynamic quality of Enterprise Capital operation, the method called'Enterprise Operation Resultant Appraisement Model' was put forward, based on comparison to Enterprise management performance during two different period. Seven financial quantitative indexes including ROE, Return Rate of of total assets, Turnover rate of total assets, Turnover rate of the current assets, Asset-liability ratio, Liquidity ratio and increasing rate of sell were chosen. Four qualitative indexes including realizing degree of Enterprise's management strategy, the merging degree of Enterprise culture, coordination degree of production and management and combining result of goal enterprises were selected. By applying for this model, the capital operation appraisement of a real-estate enterprise was carriedout. |
| Key words: capital operation,resultant appraisement,appraisement model |
