【企业财务绩效评价研究的国内外文献综述6500字】

[47]。1.3研究现状评价与国内学者相比，国外学者关于财务绩效评价研究开展相对较早，理论成果较为丰富。而我国学者对于财务绩效评价研究开展较晚，随着我国经济迅速发展，公司制企业大量出现，近年来关于财务绩效评价研究进步明显。通过对国内外相关学者研究成果梳理发现：（1）财务绩效评价指标选取方面，国外学者不仅选取常规会计指标，同时将托宾Q值、股票收益率等市场指标与社会责任、企业文化等非财务指标纳入财务绩效评价指标体系。而国内学者对于企业财务绩效影响因素研究开展较晚，部分非财务指标目前缺乏统一量化方法，同时我国资本市场目前并不完善，部分指标市场指标获取难度较大。因此国内学者所构建财务绩效指标评价体系往往仅限于会计指标。在财务绩效指标选取方式上，多数学者采用经验总结法，结合研究对象行业特征与实际研究需要主观选取财务绩效评价指标，少数学者借助数理统计模型对财务绩效评价指标进行筛选。财务绩效衡量内容方面，国内外学者往往根据研究对象生产经营状况出发，并未达成统一意见，所使用的名称各不相同，但是往往包括对企业获利水平的衡量，对企业各类资产使用效率的衡量，对企业偿付能力及企业成长状况的衡量。（2）财务绩效评价方法方面，当前主流财务绩效评价方法均有国外学者率先提出或引进，较为符合国外企业发展模式。而我国学者为适应本国企业财务绩效评价研究需要，多将财务绩效评价方法进行一定程度改进或组合使用。近年来随着数理统计相关学科的快速发展，诸如因子分析法等部分数理统计模型逐渐应用于财务绩效评价中。（3）财务绩效影响因素方面，近年来国内外相关学者对财务绩效影响因素相关研究逐渐增加，国内外学者借助相关性分析、多元回归分析等分析方法验证企业社会责任、声誉、资本结构等因素对企业财务绩效水平的影响。通过对国内外学者研究成果梳理，论文从企业盈利能力、营运能力、偿债能力、成长能力四个维度构建财务绩效评价指标体系。同时，飞龙股份所在汽车制造业较为适宜利用因子分析法对企业财务绩效水平进行横向评价。此外，在对财务绩效指标体系进行构建与财务绩效提升策略分析中要充分考虑财务绩效影响因素。参考文献WolfW.PerformanceEvaluationandFinancialMarketRuns[J].ReviewofFinance,2013(2):597-624.GVintilă,NenuEA,ŞtefanCristianGherghina.EmpiricalResearchTowardstheFactorsInfluencingCorporateFinancialPerformanceontheBucharestStockExchange[J].AnnalsoftheAlexandruIoanCuzaUniversity-Economics,2014,61(2):219-233.PradhanD,SwainPK,DashM.ManagementAccountingIndicatorsonFinancialPerformanceofBSESensexCompaniesofIndia[J].InternationalJournalofAppliedBusinessandEconomicResearch,2017,15(17):331-339.NarayanP,ReddyYV.Impactoffinancialperformanceindicatorsonstockreturns:EvidencefromIndia[J].InternationalJournalofBusinessandSociety,2018,19(3):762-780.SyriopoulosT,TsatsaronisM,GorilaM.Theglobalcruiseindustry:Financialperformanceevaluation[J].ResearchinTransportationBusinessandManagement,2020,15(12),27-28.KumarS,SharmaAK.FurtherevidenceonrelativeandincrementalinformationcontentofEVAandtraditionalperformancemeasuresfromselectIndiancompanies[J].JournalofFinancialReporting&Accounting,1992,9（2）:104-118.KaplanRS,NortonDP.Thebalancedscorecard-measuresthatdriveperformance[J].Harvardbusinessreview,1992,70(1).LittlerK,AisthorpeP,HudsonR.Newapproachtolinkingstrategyformulationandstrategyimplementation:AnexamplefromtheUKbankingsector[J].InternationalJournalofInformationManagement,2000,20(6):411-428.StuartHannabuss.EncyclopediaofFinance[J].JournalofReferenceReviews,2007,21(01):24-26.AlmazariAA.FinancialPerformanceAnalysisoftheJordanianArabBankbyUsingtheDuPontSystemofFinancialAnalysis[J].ClinicalChiropractic,2012,4(4):129-134.MozafariP,JValizadeh,KarimiH.PerformanceEvaluationandPrioritizationofInsuranceCompaniesUsingtheBSCandQFDHybridModel[J].InternationalJournalofInnovativeResearch&Growth,2016:32-42.KimHS.AStudyofFinancialPerformanceusingDuPontAnalysisinFoodDistributionMarket[J].CulinaryScience&HospitalityResearch,2016,22(6):52-60.JHornungová,MilichovskF.EvaluationsofFinancialPerformanceIndicatorsBasedonFactorAnalysisinAutomotive[J].PeriodicaPolytechnica,2019,27(1):26-36.KounturR,ApriliaL.AFactorAnalysisofCorporateFinancialPerformance:ProspectforNewDimension[J].ACRNJournalofFinanceandRiskPerspectives,2020,9(1):113-119.CagwinD,BouwmanMJ.Theassociationbetweenactivity-basedcostingandimprovementinfinancialperformance[J].ManagementAccountingResearch,2002,13(1):1-39.FullertonRR,McwattersCS,FawsonC.AnexaminationoftherelationshipsbetweenJITandfinancialperformance[J].JournalofOperationsManagement,2004,21(4):383-404.DehningB,RichardsonVJ,ZmudRW.ThefinancialperformanceeffectsofIT-basedsupplychainmanagementsystemsinmanufacturingfirms[J].JournalofOperationsManagement,2007,25(4):806-824.UjunwaA.BoardcharacteristicsandthefinancialperformanceofNigerianquotedfirms[J].CorporateGovernanceInternationalJournalofBusinessinSociety,2012,12(5):656-674.GatzertN.Theimpactofcorporatereputationandreputationdamagingeventsonfinancialperformance:Empiricalevidencefromtheliterature[J].EuropeanManagementJournal,2015,33(6):485-499.MalikMS,KanwalL.ImpactofCorporateSocialResponsibilityDisclosureonFinancialPerformance:CaseStudyofListedPharmaceuticalFirmsofP