摘要：企业是一个以获得盈余为目标的组织，寻求经济利益的最大化是企业的终极目标，经营业绩在一定程度上可以凸显出企业的经济效益。经营业绩是经营活动成果的体现，企业在给定的时间范围内运用其手头上有限的资源而获得的，最终从两方面体现出来，分为企业经营效益和经营者业绩。企业经营绩效评价的一般解释是：利用科学，规范的评价方式，选取一定的指标，采取特殊的评价体系，再比照同一的评判标准，依据必然的程序，从定量及定性两方面得到分析结果，得到评判的是固定经营时期的经营效益和经营者业绩，企业获得的是最真实、客观、公允的综合性结果。它是一门科学，以会计学和财务管理学为其根本，能反映出企业实际经济状态最真实的状态，同时还有预测企业未来发展前景的作用。创设和奉行企业经营业绩评价体系，科学的分析企业经营成果，有助于准确指导企业战略决策，有助于企业探求经营差距及发生的缘由，提高经济创收。61911

毕业论文关键词：经营绩效；指标体系；综合评价

Evaluation on the business performance of listed company

Abstract: Enterprises as profit organization whose goal is the pursuit of economic efficiency, economic efficiency of enterprises embodied in the operating results on. results of operations during a given period is the use of its limited resources to engage in business activities, results achieved, showing business efficiency and the performance in two ways. Enterprise Performance refers to the use of scientific, standardized method of evaluation index system with a specific, uniform standard of comparison, in accordance with certain procedures, quantitative and qualitative analysis, enterprises must operate during the operational efficiency and the performance to real, objective, comprehensive and fair evaluation. It yes evaluation theory method in economic sphere, specific about applications in the accounting and financial management based on economic principles and modern using measurement analysis technology built business analysis truly reflected the reality enterprise economy, forecast business prospects for the future development of a science. Establishment and implementation of enterprise business performance evaluation system, and scientific evaluation business results, will help guide the business operations right, to help companies find businessgap and the causes of economic efficiency. 

Key Words: Business performance; Indicator system; Comprehensive evaluation

目录

一、 引言 3

二、  国内外企业绩效评价研究 4

（一） 国外企业经营绩效评价的演变 4

（二） 国内企业经营绩效评价的演变 5

三、 上市公司经营绩效评价体系初步研究 6

（一） 上市公司绩效评价体系的构成要素 6

（二） 上市公司财务指标初建 8

1、 偿债能力指标 8

2、 营运能力指标 9

3、 盈利能力指标 9

4、 市价指标 10

四、 实证分析——以北京同仁堂为例 11

（一） 选取样板企业的数据来源 11

（二） 财务比率分析 11

（三） 杜邦分析 16

五、上市公司经营绩效评价存在的问题及对策