財(cái)務(wù)綜合及業(yè)績(jī)?cè)u(píng)價(jià)

9.3財(cái)務(wù)綜合分析及業(yè)績(jī)?cè)u(píng)價(jià)

鄭建偉重慶科技學(xué)院工商管理學(xué)院Cqzgq_72320@163.com186965673652014年4月綜合分析與業(yè)績(jī)?cè)u(píng)價(jià)的目的與內(nèi)容杜邦財(cái)務(wù)綜合分析及其發(fā)展企業(yè)經(jīng)營(yíng)業(yè)績(jī)綜合評(píng)價(jià)本章主要內(nèi)容一、綜合分析與業(yè)績(jī)?cè)u(píng)價(jià)目的與內(nèi)容

綜合分析與業(yè)績(jī)?cè)u(píng)價(jià)的目的綜合分析與業(yè)績(jī)?cè)u(píng)價(jià)的內(nèi)容（蓋一鄙）勉綜掙合千分毒析灑與形業(yè)前績(jī)食評(píng)鉆價(jià)么目雁的為財(cái)彌跪補(bǔ)撞單譯項(xiàng)肚財(cái)斧務(wù)隙分硬析朽的播這允一價(jià)不六足擇，而有其必?zé)┮阡佖?cái)港務(wù)回能艱力呼單睜項(xiàng)謝分食析正的陰基忍礎(chǔ)婦上侵，憑將么有府關(guān)昌指夸標(biāo)寒按島其誼內(nèi)深在瞞聯(lián)凳系惰結(jié)挽合膨起康來(lái)攏進(jìn)刑行臺(tái)綜側(cè)合配分捉析犬。業(yè)廊績(jī)庭評(píng)奔價(jià)捐是季指載在陡綜押合亮分或析傍的聲基撓礎(chǔ)貪上微，姻運(yùn)置用愛業(yè)換績(jī)獸評(píng)球價(jià)涂方奏法閣對(duì)灑企喝業(yè)膛財(cái)公務(wù)劑狀曲況所和前經(jīng)難營(yíng)尾成罩果甲所思做柜的刊綜痕合墻結(jié)殊論秧。通悟過(guò)良綜竿合在分泊析展評(píng)時(shí)價(jià)顫明星確微企班業(yè)杏財(cái)江務(wù)橋活詠動(dòng)期與肥經(jīng)州營(yíng)點(diǎn)活化動(dòng)唉的正相播互哄關(guān)供系藥，湯找頁(yè)出愿制顫約籌企底業(yè)虛發(fā)答展話的“瓶配頸”所聰在是。通倆過(guò)藏綜摟合怠分束析符評(píng)卻價(jià)姿全條面毯評(píng)晌價(jià)號(hào)企狗業(yè)購(gòu)財(cái)荒務(wù)鼓狀定況府及頓經(jīng)六營(yíng)索業(yè)騾績(jī)碼，陰明漲確脖企完業(yè)場(chǎng)的誦經(jīng)略營(yíng)糖水客平惡、塑位用置欠及品發(fā)半展緩方萄向醬。通刪過(guò)義綜客合法分溜析觀評(píng)奮價(jià)役為賞企茶業(yè)栗利汗益崗相臨關(guān)功者滑進(jìn)占行厘投掩資獻(xiàn)決雀策朱提售供屠參抹考職。通棚過(guò)們綜壩合糟分巾析井評(píng)事價(jià)宅為旋完僚善在企呈業(yè)樣財(cái)訊務(wù)且管辮理振和宴經(jīng)打營(yíng)廈管乞理院提負(fù)供勾依翼?yè)?jù)醫(yī)。綜自合籍分喜析圾與棟業(yè)爭(zhēng)績(jī)酸評(píng)貧價(jià)男的頁(yè)目刻的舟在眾于猜：（覆二外）共綜降合順?lè)衷晕鎏斉c祝業(yè)道績(jī)低評(píng)粥價(jià)動(dòng)的卡內(nèi)幸容根棟據(jù)慶上留述拆綜仇合撤分階析厭與室業(yè)共績(jī)弟評(píng)向價(jià)暈的株意功義芽和述目纏的穗，運(yùn)綜主合統(tǒng)分切析思與邪業(yè)憑績(jī)少評(píng)律價(jià)裹至糖少蜜應(yīng)臉包矩括臭以倘下歲兩煎方桶面扁內(nèi)散容供：財(cái)棗務(wù)芹目欲標(biāo)丈與清財(cái)餃務(wù)跳環(huán)蒙節(jié)桑相星互乏關(guān)海聯(lián)葬綜剛合眨分蔽析田評(píng)礙價(jià)逗。企飄業(yè)墻經(jīng)竊營(yíng)垂業(yè)似績(jī)荒綜否合承分鑒析似評(píng)非價(jià)嫂。二間、磚杜芝邦擦財(cái)年務(wù)飛綜廳合淚分閱析眼及評(píng)其逆發(fā)替展杜減邦給財(cái)每務(wù)唇分堂析聲體樓系路，旱亦琴稱烘杜代邦漂財(cái)愧務(wù)鹽分盤析姑法轎，耕是錯(cuò)指獄根志據(jù)蒼各納主組要磨財(cái)揭務(wù)減比品率葉指賢標(biāo)靈之堆間昂的絡(luò)內(nèi)摩在狹聯(lián)籍系慢，烘建害立姓財(cái)何務(wù)教分拒析綢指冠標(biāo)亮體掩系撤，怨綜甲合祝分叮析滋企獄業(yè)杯財(cái)播務(wù)價(jià)狀斜況榮的百方刻法華。怕由虎于泄該框指應(yīng)標(biāo)啊體壩系參是浩由聚美志國(guó)叫杜躺邦突公處司袍最珍先我采勾用洪的頑，卵故慘稱啊為疤杜烏邦留財(cái)駱務(wù)慌分孝析陣體總系車。1禽.杜仗邦狗財(cái)愧務(wù)椅分鬼析喚體沙系贊的塵含吩義2趴.杜璃邦障財(cái)鏈務(wù)蹄分層析諷體吧系薯圖凈資產(chǎn)收益率總資產(chǎn)凈利率業(yè)主權(quán)益乘數(shù)銷售凈利率總資產(chǎn)周轉(zhuǎn)率凈利潤(rùn)銷售收入銷售收入總資產(chǎn)銷售收入成本總額銷售成本期間費(fèi)用其他支出流動(dòng)資產(chǎn)長(zhǎng)期資產(chǎn)凈戀資鳥產(chǎn)脫收肚益爐率=總龜資欄產(chǎn)賢凈廚利爸率×權(quán)卻益慮乘槍數(shù)凈強(qiáng)利久潤(rùn)凈肚資貢產(chǎn)×羽1酷0漿0設(shè)%=凈傍利酸潤(rùn)總宅資奮產(chǎn)×洋1浮0還0獲%×總煤資邪產(chǎn)凈忙資師產(chǎn)總早資步產(chǎn)臂凈丹利嫩率=銷己售睛凈臟利墊率×總導(dǎo)資平產(chǎn)只周寬轉(zhuǎn)悉率凈糊利凱潤(rùn)×欄1腦0暈0地%凈昆利吸潤(rùn)營(yíng)犯業(yè)篇收匪入×券1歡0樂(lè)0劑%×營(yíng)啄業(yè)舊收姑入總殿資拐產(chǎn)總怒資尚產(chǎn)=3牧.杜抬邦廁財(cái)遙務(wù)鉤分良析芹體蹲系范分柳解第評(píng)一固層漁指頂標(biāo)以昆上展關(guān)拍系棋表池明販，等影基響燒凈遭資隸產(chǎn)擠收廣益況率囑的免因盲素麥有3個(gè)扁，險(xiǎn)即浩銷型售咸凈溝利案率污、估總屠資憲產(chǎn)擱周跳轉(zhuǎn)淡率蒙、糊權(quán)局益浙乘刺數(shù)傷。凈會(huì)資連產(chǎn)刷收袋益律率=銷緩售險(xiǎn)凈粥利攝率×總世資針產(chǎn)蝴周烈轉(zhuǎn)尺率×權(quán)鋤益脖乘告數(shù)凈匠資衰產(chǎn)靜收祝益朱率=總眉資消產(chǎn)兇凈患利刺率×權(quán)撐益動(dòng)乘堡數(shù)總淚資胖產(chǎn)罪周忽轉(zhuǎn)咱率=凈削利岸潤(rùn)營(yíng)員業(yè)撒收保入×幻玉1揉0命0遲%總叼收塘入-總縫成鋤本朵費(fèi)模用營(yíng)甩業(yè)梳收累入=銷心售胃凈界利己潤(rùn)=營(yíng)院業(yè)桂收愚入總唉資差產(chǎn)=營(yíng)女業(yè)獅收腫入流唉動(dòng)鍬資宰產(chǎn)+非譯流韻動(dòng)勝資宏產(chǎn)第壺二樂(lè)層耗指再標(biāo)沃分霞解1）稱凈榮資何產(chǎn)身利雀潤(rùn)炊率感是鄉(xiāng)豐綜功合必性棉最賺強(qiáng)轎的判財(cái)繁務(wù)支指軌標(biāo)挎，銳是偶杜額邦滑分貝析位體龍系立的評(píng)核直心倚，傍它噴的循高雀低籌，嘩反奴映督了藝企燦業(yè)紐奉凈贈(zèng)資紗產(chǎn)蹲的牧收?qǐng)@益梯性遠(yuǎn)。趣它界是直企魯業(yè)凍資牌產(chǎn)酷的偏利葛用誕效爆率許與哭企永業(yè)染融單資困策紙略僵的聲綜略合喘體跳現(xiàn)竹。2）竿總妥資頂產(chǎn)內(nèi)凈瞞利從率宜是源影駐響益凈犬資輸產(chǎn)妙利褲潤(rùn)此率步的截最規(guī)主結(jié)要承因川素薯，昏它言體糞現(xiàn)城了析企吳業(yè)金資住產(chǎn)追的緣瑞總客體僻獲曬利態(tài)能誕力碑，城它伐是割企運(yùn)業(yè)登銷窯售涌成商果蛛與需資幅產(chǎn)悅管禮理漲效鍵果枕的椅綜差合遣體兇現(xiàn)級(jí)。3）橡銷蔑售奴凈拾利不率達(dá)的推高交低商，組取錦決句于打企鈔業(yè)繭凈陽(yáng)利陷潤(rùn)志與撕銷姨售氏收丟入膊。躲而案提駁高畝凈沒(méi)利忌潤(rùn)膽的繼關(guān)狗鍵繡是闊擴(kuò)潔大慌銷睬售蝴凈投額良，妹降戚低綁成勁本慕費(fèi)磁用勵(lì)。您所屑以僵利倆用記杜追邦痛分慎析跑，霞可扭以蔥分符析鵲企廢業(yè)跨成村本驚費(fèi)種用視結(jié)兩果瞎是租否抱合移理大。4）萄總惱資改產(chǎn)懂周圍轉(zhuǎn)喚率脆揭哭示匹企熔業(yè)災(zāi)資票產(chǎn)踐實(shí)捐現(xiàn)怨銷嚴(yán)售富收贏入移的耕綜詳合漫能輔力龜。岔所府以旅資儀產(chǎn)騙結(jié)園構(gòu)傷是梳否豬合阻理徑將釘直利接臉影瞧響禁總治資祝產(chǎn)礦的根周如轉(zhuǎn)瞇速廁度汽。5）權(quán)銜益墨乘劃數(shù)是躍反栽映褲企慚業(yè)丘資樓本增結(jié)冷構(gòu)葉的幣重雞要臨指饞標(biāo)弄。妥權(quán)召益棵乘顯數(shù)鍛能杏充乖分曲體削現(xiàn)萄企徹業(yè)傻的碼負(fù)際債黑經(jīng)盟營(yíng)捆程厲度兇及時(shí)其至利養(yǎng)用獎(jiǎng)效譯率吳。帳所塘以然，泰企臺(tái)業(yè)襯即選要紋合夏理柜使暴用列全貿(mào)部剩資撥產(chǎn)過(guò)，耗又鳥要朱妥骨善婦安閥排烤資星本紀(jì)結(jié)臨構(gòu)辰，承這根樣扔才淋能桌有卸效杏提娛高僑凈宮資獲產(chǎn)昌收狀益裁率恥。4蔥.杜爹邦摸財(cái)漂務(wù)撞分慈析衰體混系耽的搭意螺義5善.、顧杜閣邦秤財(cái)虎務(wù)承分阿析列體病系斧的飼變幸形約與遷發(fā)漂展—注—帕隊(duì)利鴉普避財(cái)象務(wù)販分夠析禽體宇系隨世著涉經(jīng)奮濟(jì)謹(jǐn)與址環(huán)腦境混的龍發(fā)準(zhǔn)展懸、輪變漸化酬和究人毫們惠對(duì)差企逝業(yè)訪目劃標(biāo)衰認(rèn)難識(shí)源的均進(jìn)予一徒步膽升爸華反，澆許汗多奴人柳對(duì)傍杜臂邦策財(cái)離務(wù)釋分網(wǎng)析鳥體葉系對(duì)進(jìn)禍行金了哄變排形息、攪補(bǔ)補(bǔ)充毛，深使饑其殲不攔斷屬完備善慣與芝發(fā)屬展配。美留國(guó)得哈蒙佛執(zhí)大歐學(xué)玻教狂授宵帕獨(dú)利激普孤等作在崇其母所盜著泥的《企雹業(yè)鈔分向析頁(yè)評(píng)珠價(jià)》一殲書座中粒，需將骨財(cái)那務(wù)勤分澤析頓體蛇系播（蛋本膊書伸稱佛為扎帕毯利巷普鄙財(cái)遷務(wù)淹分廢析助體題系旦）紅作香了蛋重加新算界哪定尸?？沙掷m(xù)增長(zhǎng)率凈資產(chǎn)收益率1－股利支付率銷售凈利率總資產(chǎn)周轉(zhuǎn)率財(cái)務(wù)杠桿作用銷巨售應(yīng)毛撈利蜓率銷閣售愿收緩入京成糖本社率銷爐售孟收糊入裙期進(jìn)間摧費(fèi)狹用憂率銷震售撞收秧入駛期論間拖費(fèi)傘用型率流巷動(dòng)產(chǎn)資駐產(chǎn)倒周綿轉(zhuǎn)雄率營(yíng)衛(wèi)運(yùn)烈資棗金魂周襲轉(zhuǎn)囑率固敘定提資閉產(chǎn)稀周姓轉(zhuǎn)炮率應(yīng)張收房誠(chéng)賬士款針周情轉(zhuǎn)抖率存凳貨啦周色轉(zhuǎn)暈率可安持瘦續(xù)躲增狼長(zhǎng)鎮(zhèn)率=凈般資街產(chǎn)黑收打益概率×校(航1躺-股哄利版支標(biāo)付朝比井率)凈棗資俗產(chǎn)父收鳥益涉率(糖R瀉O性E合)說(shuō)=凈貨利俯潤(rùn)/所竟有咬者每權(quán)高益乞平倍均巡壽余雹額(一)可壯持須續(xù)投增襲長(zhǎng)廈率—欲—統(tǒng)索一預(yù)財(cái)念務(wù)貫比朋率從證長(zhǎng)奸遠(yuǎn)雄看呆企儀業(yè)枕的價(jià)激值取迷決賣于兇企潮業(yè)的修盈遣利筒和莫增么長(zhǎng)能均力。滲這良兩升項(xiàng)能結(jié)力又藍(lán)取端決四于勸其產(chǎn)差品市施場(chǎng)漠戰(zhàn)糞略和誕資淡本市卵場(chǎng)紅戰(zhàn)正略醒；排而產(chǎn)墨品市稻場(chǎng)底戰(zhàn)聽略包等括企抱業(yè)擇的午經(jīng)散營(yíng)告戰(zhàn)啦略和投顧資暢戰(zhàn)梳略，刑資本險(xiǎn)市塊場(chǎng)酷戰(zhàn)借略墊又刻包屑括融猛資密戰(zhàn)扶略和股利緞?wù)巡?。?cái)逼務(wù)奮分根析的王目疼的增就叉是艷評(píng)價(jià)餓企脹業(yè)苗在經(jīng)老營(yíng)唱管赤理、投拖資潔管根理、融黃資總戰(zhàn)短略分和姨股敵利拾政當(dāng)策婚四炸個(gè)沉領(lǐng)丙域戰(zhàn)的管遮理晶效租果。可把持絲式續(xù)程增脈長(zhǎng)奧率是企擺業(yè)在侮保釣持瞧利場(chǎng)潤(rùn)能鵲力碰和財(cái)該務(wù)黃政賣策不俘變撓的所情鍬況速下狂能夠嚷達(dá)蠟到腥的峽增券長(zhǎng)保比撕率譯，植它允取怎決牌于凈資攀產(chǎn)侍收謝益盟率和緊股蛇利洲政鐮策寒。因勇此奏，投可佳持撲續(xù)狡增利長(zhǎng)資率趕將企虧業(yè)的叛各種苦財(cái)?shù)緞?wù)軌比奮率古統(tǒng)膛一碗起膏來(lái)瘡，挑以鄉(xiāng)豐評(píng)銜估缸企業(yè)離的增弊長(zhǎng)連戰(zhàn)鉤略是拆否篩可貌持偷續(xù)啟，其撿原所理呼如委下宮圖1所示示企未業(yè)速的盒凈階資坑產(chǎn)棉收膝益麗率掀受藥兩嘉個(gè)煤因湯素件的呆影較響賊：堂企息業(yè)揮利帆用資各產(chǎn)的有龜效滑性股、眠與股茄東的額投牌資散相婚比災(zāi)企團(tuán)業(yè)歌的資弟產(chǎn)基航礎(chǔ)手有耐多鳴大點(diǎn)。凈框資加產(chǎn)愉收堵益光率=資錫產(chǎn)割收背益落率×財(cái)該務(wù)零杠貢桿為絡(luò)了牧更粒直羞觀以地固了徒解利葡潤(rùn)的冒動(dòng)譽(yù)因伯，但我額們且將杠凈骨資篩產(chǎn)諒收點(diǎn)益腥率同進(jìn)占一步濁分矮解悠為蜘：凈意資搏產(chǎn)倡收綁益脆率=凈緒利蒸潤(rùn)特率×資鄉(xiāng)豐產(chǎn)矩周濱轉(zhuǎn)練率×財(cái)笑務(wù)貝杠呀桿(二)分倡析盟利斤潤(rùn)隨動(dòng)頂因—易—分立解凈常資徹產(chǎn)疊收侄益要率此冶分接解紐奉后照的沙公逆式纖表蜻明握：惰影薦響排企忌業(yè)賭凈珍利襪潤(rùn)仇的古動(dòng)嗚因寒是居凈狀利香潤(rùn)撐率憲、朋資產(chǎn)圖周析轉(zhuǎn)煌率勢(shì)和鈔財(cái)扯務(wù)電杠詳桿糾作偏用欄。(三)評(píng)殊估經(jīng)條營(yíng)勢(shì)管財(cái)理—奧—分厚解串凈鴨利悠潤(rùn)錯(cuò)率凈倚利細(xì)潤(rùn)燦率表莖明草企梢業(yè)躲經(jīng)叼營(yíng)慕活盜動(dòng)浩的盈壇利啞能匠力，旦因降此響，抗對(duì)鉛凈薯利駱潤(rùn)跟率艘進(jìn)具行睡分晝解劍能跳夠窗評(píng)春估訊企醬業(yè)賞的肅經(jīng)雄營(yíng)但管郊理效搞率?？h常倉(cāng)用刮的匙分控析轟工荒具坦是包共遵同卷尺猴度損叛益慣表，冤即布該每表馬中脾的寬所個(gè)有怠項(xiàng)稀目濕都勁用民一降個(gè)銷亂售和收汽入比仙率欺表望示垮。市共炕同通尺燒度損裹益虜表可墨用慨于糠企紡業(yè)梯一囑段祥時(shí)范間星損筐益丙表安各塌項(xiàng)糖目丙的已縱尿向錘比織較橋，瘋也磨可童用弊于婦行伍業(yè)降內(nèi)培企救業(yè)靠間焦的面橫淹向護(hù)比冠較奇。購(gòu)?fù)ㄍㄟ^(guò)忙分爬析并共榨同欺尺貍度尋損剃益旦表供，激我彩們寒可輔以辜了擁解溝企糖業(yè)么的毛跳利蜘率與扶其競(jìng)衰爭(zhēng)執(zhí)戰(zhàn)革略的踩關(guān)扣系污、釣變蠅動(dòng)健的碑主嬸要宴原示因渠、期科間琴費(fèi)劈燕用率凍與夢(mèng)其滅競(jìng)蛛爭(zhēng)咬關(guān)閥系遙、刊變哥動(dòng)冰的淋原伏因奏、椅企遣業(yè)撐的谷經(jīng)繩營(yíng)傭管咐理山的效庸率等滋。(四)評(píng)填估徹投徐資服管竹理—巧—分望解資賞產(chǎn)格周隨轉(zhuǎn)另率對(duì)資再產(chǎn)泰周叫轉(zhuǎn)盆率的穴詳葛細(xì)俗分崇析歉可傭評(píng)辮估勞企間業(yè)忙投磚資熄管定理挽的李效巴率墓。資記產(chǎn)厭管慢理分將為斥：流禽動(dòng)壇資現(xiàn)金漲管馬理和蛇長(zhǎng)掀期缺資答產(chǎn)往管方理抹。閃流逃動(dòng)棒資滲金冤管壯理和分教析澤的愛重鈔點(diǎn)幼在應(yīng)盟收龜賬彈款、存萌貨和應(yīng)蒜付圖賬旦款。端評(píng)取估資作產(chǎn)塞管細(xì)理已效孝率的塊主柱要允財(cái)紀(jì)務(wù)辭指燥標(biāo)志有剝：資遮產(chǎn)未周辱轉(zhuǎn)非率、存鍵貨毛周豆轉(zhuǎn)扇率、應(yīng)削收擺賬取款狐周倉(cāng)轉(zhuǎn)胃率、應(yīng)吵付晚賬臉款些周嘉轉(zhuǎn)白率、固豎定窗資列產(chǎn)眉周喊轉(zhuǎn)建率、營(yíng)治運(yùn)攻資投金配周感轉(zhuǎn)價(jià)率。篩通貍過(guò)駝分握析曬這訴些揪財(cái)噴務(wù)逐指糞標(biāo)補(bǔ)可孫評(píng)螺估孝企硬業(yè)辱的腳投駛資磁管莖理?yè)嵝Ю压麚瘛?五)評(píng)蹦估財(cái)土務(wù)籌管衫理—睡—檢岸驗(yàn)犯財(cái)?shù)瓌?wù)寸杠查桿移的撲作系用財(cái)紙務(wù)湊杠岡桿執(zhí)使采企燙業(yè)槍擁館有般大焦于古其崖產(chǎn)鄭權(quán)醬的案資雹產(chǎn)霸基線礎(chǔ)輛，攻即盤企掠業(yè)牧通鄉(xiāng)豐過(guò)乏借路款依和鞏一骨些痰不互計(jì)慘息債尾務(wù)等范來(lái)增疫加暈資揀本。欺只彎要債雁務(wù)的成巴本低急于誕資張產(chǎn)柿收環(huán)益椒率礙，薯財(cái)矮務(wù)躍杠串桿墊就惱可罩以榴提曠高唱企姑業(yè)踩的殘凈令資慚產(chǎn)而收兇益彈率族，稱但償同茅時(shí)載財(cái)重務(wù)械杠主桿卵也遷加像大缸了虜企獻(xiàn)業(yè)換的柄風(fēng)紛險(xiǎn)瘡。校評(píng)懸估企純業(yè)懇財(cái)纖務(wù)杠至桿在風(fēng)戶險(xiǎn)拍程澆度望的蔑財(cái)撓務(wù)牧指皺標(biāo)振有圍：流凳動(dòng)宅比鴉率、速姓動(dòng)挎比撒率、超豬速英動(dòng)屆比掙率和營(yíng)掏業(yè)翅現(xiàn)杠金泄流含動(dòng)聯(lián)比沖率等擇流席動(dòng)廟性匪比各率要以獄及弊資濃產(chǎn)過(guò)負(fù)枯債枯比盆可趟持魚續(xù)閣增誓長(zhǎng)莖率幸統(tǒng)未一瓶財(cái)腸務(wù)攔比咱率鮮框鞠架降率匙、有鎖形拐凈視值輸負(fù)滑債憤率和利哪息通保沈障典倍遺數(shù)等長(zhǎng)慶期鼠償院債夢(mèng)比錘率。四吵、乏企攜業(yè)劍經(jīng)沾營(yíng)戰(zhàn)業(yè)典績(jī)利綜沸合醬評(píng)揚(yáng)價(jià)經(jīng)鉛營(yíng)雪業(yè)品績(jī)收評(píng)棋價(jià)氧綜穗合槳指厭數(shù)止法經(jīng)與營(yíng)梁業(yè)瞇績(jī)魂評(píng)調(diào)價(jià)個(gè)綜縱合無(wú)評(píng)臺(tái)分滲法（餓一擋）賭經(jīng)懂營(yíng)服業(yè)怠績(jī)歪評(píng)蓄價(jià)形綜葛合蒙指灶數(shù)棋法運(yùn)秤用損綜冒合水指匪數(shù)劍法方進(jìn)臉行設(shè)業(yè)用績(jī)可評(píng)秒價(jià)統(tǒng)一其般景程齊序桶或舉步喪驟氣包婚括湊選跨擇啟業(yè)索績(jī)欣評(píng)蚊價(jià)席指乳標(biāo)讀，森確抽定親各濕項(xiàng)嗚指唱標(biāo)縱的姓標(biāo)查準(zhǔn)楊值赤，捆計(jì)址算仿指衛(wèi)標(biāo)嬌單追項(xiàng)盟指洲數(shù)蠻，孫確劃定馳各煩項(xiàng)污指蜂標(biāo)梯的充權(quán)甚數(shù)許，灘計(jì)房誠(chéng)算壟綜逆合紙經(jīng)驚濟(jì)薪指象數(shù)目，代評(píng)碰價(jià)龜綜央合讓經(jīng)艇濟(jì)宇指疤數(shù)犁。進(jìn)步行拘經(jīng)幅營(yíng)升業(yè)迷績(jī)吉評(píng)微價(jià)熟的走首串要案步收驟蝕是卡正躬確認(rèn)選姐擇副評(píng)父價(jià)怨指脖標(biāo)概，航指宣標(biāo)養(yǎng)選麥擇難要朋根摩據(jù)沿分竄析冶目側(cè)的靜和腎要萍求助，透考罰慮嘉分構(gòu)析慮的旋全灘面儲(chǔ)性呈、臺(tái)綜召合與性始。財(cái)棟政亦部陽(yáng)頒派布散的吵企嘴業(yè)竊經(jīng)杏濟(jì)蘇效遣益圾評(píng)歪價(jià)袖指震標(biāo)組體件系晃中漁選敲擇溫的崇經(jīng)勻濟(jì)宰效奔益洗指盡標(biāo)報(bào)包灶括賴三莫個(gè)冰方紗面賺的掀十系項(xiàng)敢指厭標(biāo)芹：1畝.選嶼擇把經(jīng)滴營(yíng)燃業(yè)絹績(jī)卵評(píng)劉價(jià)待指汽標(biāo)反綁映隙盈芝利左能壁力婚的澡指危標(biāo)兼主狐要仍有洞三草個(gè)仙，變即述：銷買售導(dǎo)利淋潤(rùn)阻率第、吧總找資曠產(chǎn)莖報(bào)矮酬劣率蟲、究資顧本傷收繪益米率；反麗映蹈企秧業(yè)賣資賊本咽保櫻值罰增綁值電能甘力趟的遷指岸標(biāo)榮是資想本浴保供值王增施值擠率。（1）殺反匪映售盈牲利鐮能汪力眼和惠資誼本伸保脖值株增賞值魚指顯標(biāo)反組映幫企丑業(yè)碌資亮產(chǎn)盲負(fù)拆債急水赤平硬和嶄償嗓債尊能劃力文的橫指烏標(biāo)酬有就四嗚個(gè)雕，即細(xì)：掠資幟產(chǎn)涉負(fù)伐債浸率薪、幅流注動(dòng)偶比符率泄或份速你動(dòng)猶比乒率害、嘆應(yīng)積收雞賬卻款匆周盈轉(zhuǎn)椅率喊、午存殘貨藝周陳轉(zhuǎn)蘿率儉；（2）落反林映橫資垂產(chǎn)嶺負(fù)本債植水井平牧和業(yè)償嘗債股能使力麗指視標(biāo)反噸映粱企謎業(yè)痛對(duì)蛾國(guó)第家副或塌社望會(huì)執(zhí)貢餅獻(xiàn)燈水劇平清的晚指矛標(biāo)榨有六兩糾個(gè)扁，即購(gòu)社迫會(huì)值貢運(yùn)獻(xiàn)蝦率旋、樣社杰會(huì)蘋積掃累墾率違。（3）域反困映監(jiān)企兆業(yè)綢對(duì)艦國(guó)熄家狹或泥社蔑會(huì)啟貢航獻(xiàn)候水恥平屬指陪標(biāo)社疫會(huì)元貢趣獻(xiàn)息率漆是四衡巖量醫(yī)企襲業(yè)群運(yùn)塊用笨全諒部援資訂產(chǎn)嬸為吹國(guó)含家項(xiàng)或熄社確會(huì)血?jiǎng)?chuàng)合造跨或究支械付強(qiáng)價(jià)匙值鋪的僚能灣力漫。帽即菌企件業(yè)載社主會(huì)木貢他獻(xiàn)優(yōu)總播額捐與妖平蘿均類總鮮資吃產(chǎn)裂的件比脖。衡聲量刺企釀業(yè)矛貢邀獻(xiàn)促中徑多悠少顛用梳于并上加交腎國(guó)究家悼財(cái)冠政址。咽是程上插交腦國(guó)派家茂財(cái)羅政票總平額招與擺企永業(yè)刺社金會(huì)罪貢齡獻(xiàn)么總何額凝的奧比橋率業(yè)兄績(jī)鞠評(píng)泥價(jià)活指菜標(biāo)亮標(biāo)潮準(zhǔn)換值捕可遵根伴據(jù)合分筍析而的稍目盛的丘和濕要幫求漂確荒定撫，主可默用交某象企搞業(yè)皆某矛年盟的道實(shí)裹際慈數(shù)息，們也惱可羽用包同艙類棍企猶業(yè)斑、牽同喘行磚業(yè)厚或奮部貨門徐平候均脖數(shù)歐，論還荷可善用暖國(guó)愁際貫標(biāo)暢準(zhǔn)篇數(shù)害。一墾般姜地滿說(shuō)爸，餐當(dāng)腦評(píng)貪價(jià)閥企貝業(yè)網(wǎng)經(jīng)適營(yíng)貨計(jì)泳劃賢完戲成沾情燭況叨時(shí)巧，隙可漢以叼企播業(yè)尼計(jì)棗劃卻水女平客為里標(biāo)網(wǎng)準(zhǔn)待值館；昏當(dāng)秋評(píng)哥價(jià)飛企義業(yè)繩經(jīng)伍營(yíng)踩業(yè)洲績(jī)刑水語(yǔ)平犬變爺動(dòng)唇情邪況君時(shí)脅，祖可陡以添企架業(yè)鋸前當(dāng)期耍水熱平裂為仇標(biāo)惜準(zhǔn)透值慨；辛當(dāng)鍵評(píng)烤價(jià)婚企霞業(yè)暮在斑同燈行變業(yè)毀或僚在訓(xùn)全環(huán)國(guó)藏或覺(jué)國(guó)弊際漏上懼所禾處償?shù)仄刮煌皶r(shí)晌，婚可亦用敘行些業(yè)掃標(biāo)赴準(zhǔn)聲值偏或泊國(guó)奇家檢標(biāo)溉準(zhǔn)宵值彼或泳國(guó)啊際殼標(biāo)測(cè)準(zhǔn)紀(jì)值先。2綠.確積定寺各哥項(xiàng)性業(yè)呆績(jī)胃指福標(biāo)啟的稀標(biāo)撈準(zhǔn)守值單娘項(xiàng)而指屑數(shù)腦是丙指缺各債項(xiàng)拾經(jīng)創(chuàng)濟(jì)岸指擇標(biāo)午的粗實(shí)樸際我值件與乞標(biāo)匆準(zhǔn)傳值聲之?dāng)D間押的基比掌值元，持其占計(jì)院算遣公諒式寬為絕：3令.計(jì)幣算護(hù)各祖項(xiàng)貓業(yè)鬼績(jī)癢指局標(biāo)陳的芳單痛項(xiàng)碑指重?cái)?shù)如例果填某扭經(jīng)麥濟(jì)棵指攏標(biāo)聲既林不遣是有純跑正綠指位標(biāo)島，鑒又慈不沙是星純專逆的指敢標(biāo)添時(shí)種，拌如瞎資怪產(chǎn)徹負(fù)故債書率投、形流沉動(dòng)貞比液率擺、器速羞動(dòng)沉比貪率柔等復(fù)就鼻屬薦于昆這非種滋指眨標(biāo)很，意對(duì)樣于嚴(yán)這御種孟指椒標(biāo)跑，脆其巖單塑項(xiàng)吧指使數(shù)方可揭按條下家式鍬計(jì)怨算徐：綜績(jī)合流經(jīng)塞濟(jì)胡指贈(zèng)數(shù)腿不備是魯單殿項(xiàng)檔指抄數(shù)獄的藍(lán)簡(jiǎn)寺單催算安術(shù)凳平昏均新數(shù)籠，然而猶是濤一露個(gè)漸加遺權(quán)蠻平蝕均植數(shù)芹。指因傾此流，流要縫計(jì)籌算清綜筒合逐經(jīng)即濟(jì)腥指堵數(shù)方，修應(yīng)漁在益計(jì)紐奉算服單懲項(xiàng)蕉指稻數(shù)桌的董基窩礎(chǔ)抹上矩，萬(wàn)確謹(jǐn)定略各冰項(xiàng)撲指跟標(biāo)爪的描權(quán)畢數(shù)斃。各愚項(xiàng)取經(jīng)奏濟(jì)月指悟標(biāo)最權(quán)肌數(shù)歲的屯確湯定貸應(yīng)豬依鈴據(jù)蠻各始指暴標(biāo)去的店重情要縣程服度梯而韻定銹，隸一傅般戒地宵說(shuō)承，心某墾項(xiàng)妙指驅(qū)標(biāo)嶺越驢重錫要澡，圍其包權(quán)困數(shù)梅就站越斥大屈；首反燭之逮，懶則田權(quán)腹數(shù)象就唱越柔小畢。4鼓.確擠定禿各彈項(xiàng)受業(yè)外績(jī)倒指麥標(biāo)升的謝權(quán)岸數(shù)綜怎合廣經(jīng)繩濟(jì)蟻指證數(shù)估是銜以省各鞠單躲項(xiàng)薄指宿數(shù)另為挎基局礎(chǔ)襲，質(zhì)乘拒以杏各尾指叫標(biāo)猶權(quán)盲數(shù)紙所杜得鐵到愁的獲一芹個(gè)依加窯權(quán)繡平刻均奧數(shù)鉗。錢綜拾合驕經(jīng)除濟(jì)寧指訓(xùn)數(shù)馬的常計(jì)巴算捐有噴兩陵種圓方青法假。（1）斥按照各粘項(xiàng)悶指獻(xiàn)標(biāo)黎實(shí)也際裳指掙數(shù)雪計(jì)谷算須（紫不劑封蘇頂宏）在鵝按允各押項(xiàng)妹指鐘標(biāo)其實(shí)酷際婦指腳數(shù)匹計(jì)街算病時(shí)擴(kuò)，劉其鼓計(jì)估算艇公卻式橋是杠：綜渣合鋤經(jīng)繞濟(jì)槐指馬數(shù)=候∑（礙某蝕指?jìng)z標(biāo)母單每項(xiàng)州指淺數(shù)×該被指授標(biāo)誘權(quán)繞數(shù)殖）5躍.計(jì)旨算紗綜盼合焦經(jīng)醫(yī)濟(jì)備指匪數(shù)（2）魄按故扣極除兇超剪過(guò)1捉0真0胡%部跑分末后和計(jì)節(jié)算全（哈封選頂拐）在吵全串部洪指?jìng)銟?biāo)借中雙沒(méi)口有旱逆懷指走標(biāo)逐時(shí)社，達(dá)如銅果亦某偶項(xiàng)滾指村標(biāo)期指尸數(shù)祝超竄過(guò)1手0愉0喚%時(shí)角，茄則宅扣魚除鋤超榆出醋部糕分價(jià)，帖按1喘0顧0撒%計(jì)腰算賄，嘗如棚果科某破項(xiàng)宇指幕標(biāo)乒指游數(shù)愿低蔥于1呀0終0與%時(shí)私，套則藍(lán)按扭該錯(cuò)指等標(biāo)申實(shí)鋤際配指統(tǒng)數(shù)糾計(jì)脊算燃。擁其迎計(jì)敏算狀公殃式獎(jiǎng)是鋼：綜掌合云經(jīng)鋸濟(jì)半指攤數(shù)=連∑速[某藏指炎標(biāo)企指碼數(shù)隊(duì)（驕扣饅除慘超嫂出部災(zāi)分傷）×該蔬指頂標(biāo)搏權(quán)悲數(shù)]按符第手一照種并方愉法抖計(jì)撤算眠綜腐合光經(jīng)建濟(jì)著指架數(shù)當(dāng)違各預(yù)項(xiàng)錯(cuò)業(yè)閘績(jī)?cè)冎冈笜?biāo)超中咱沒(méi)餓有褲正豬指醫(yī)標(biāo)五時(shí)棉，蘋綜鞭合顆經(jīng)貪濟(jì)詠指慌數(shù)紋以均小錯(cuò)于1扇0跨0臉%為環(huán)好架，譜而物且碰越燦低損越妥好坦。當(dāng)醫(yī)各鐘項(xiàng)離業(yè)煙績(jī)志指含標(biāo)鋸中印沒(méi)孩有劍逆撲指達(dá)標(biāo)挨時(shí)智，世一瓣般腿地脖說(shuō)重，嶺綜負(fù)合房誠(chéng)經(jīng)竹濟(jì)腦指蘆數(shù)福達(dá)祥到1抹0晃0情%，趁說(shuō)作明依企竿業(yè)鼻經(jīng)抗?fàn)I袋業(yè)辣績(jī)曉總俘體放水非平誤達(dá)含到乓標(biāo)錯(cuò)準(zhǔn)勝要戚求凡，傻或誦者墳說(shuō)批企牛業(yè)育取教得愁了術(shù)較暢好紡的誕經(jīng)爹濟(jì)扮效單益鞭，脈該脹指奔標(biāo)陰越背高蘭，盲經(jīng)泥濟(jì)嗽效榜益帳水纖平遺越啞高燃；抄否敵則督，抄綜效合既經(jīng)倉(cāng)濟(jì)畫指冊(cè)數(shù)曠低枝于1墾0泳0松%，舅說(shuō)風(fēng)明梯企姓業(yè)壺經(jīng)刪濟(jì)堂效匙益然水尿平設(shè)沒(méi)愁達(dá)鄭到租標(biāo)鮮準(zhǔn)匪要有求糟，娛該萌指效標(biāo)長(zhǎng)越而低駱，釀經(jīng)仔營(yíng)延業(yè)方績(jī)紋水吩平酸越述差接。6客.綜弄合劑經(jīng)傳濟(jì)挎指識(shí)數(shù)駛評(píng)注價(jià)按從照步第追二幸種箏方限法毅計(jì)腰算靈綜蚊合興經(jīng)紋濟(jì)贈(zèng)指貫數(shù)其甘最版高狀值匙為1爭(zhēng)0水0臘%，豆越賽接屢近1幻玉0亞0芬%，跟說(shuō)噴明裂企蓋業(yè)少經(jīng)重營(yíng)癥業(yè)吳債踢總滴體保水洽平省越協(xié)好種。應(yīng)勻當(dāng)短注案意環(huán)，賣在逐運(yùn)斧用島綜遵合艷經(jīng)破濟(jì)敢指墻數(shù)泉法員進(jìn)穴行勞經(jīng)植營(yíng)合業(yè)儀績(jī)恩綜洪合傲評(píng)仍價(jià)混時(shí)班，糧應(yīng)蓮特蒙別豆注掩意凡以匯下扒兩拴個(gè)唉問(wèn)住題錫：第浪一后，零選屠擇煩的涉各腔項(xiàng)罷經(jīng)蠟濟(jì)敵指效標(biāo)現(xiàn)在延評(píng)績(jī)價(jià)頓標(biāo)唇準(zhǔn)耗上逆應(yīng)迷盡跨量旬保并持插方回向在的汗一烤致格性幕，泛即核盡據(jù)量旺都勞選仇擇癥正穿指籃標(biāo)豆，魄或闊都吳選奪擇少逆級(jí)指瓦標(biāo)黃。第財(cái)二丙，嬸綜克合塵經(jīng)篇濟(jì)央指索數(shù)剩是究否按可限高浮于1貫0孩0館%的覽問(wèn)盤題河。（胃二探）莫經(jīng)掃營(yíng)掩業(yè)北績(jī)駕評(píng)竟價(jià)強(qiáng)綜打合畢評(píng)湖分門法運(yùn)為用健綜焰合業(yè)評(píng)從分對(duì)法群或火功底效歌系歲數(shù)控法認(rèn)的蘋一微般變程含序祥或膛步招驟素包棵括練：選相擇走業(yè)丘績(jī)休評(píng)肝價(jià)訪指助標(biāo)付，確確定露各麻項(xiàng)貪業(yè)轟績(jī)寨評(píng)獵價(jià)宅指廁標(biāo)盾的珠標(biāo)脫準(zhǔn)拐值絮，確言定祥各抄項(xiàng)味業(yè)裁績(jī)嗽評(píng)別價(jià)貿(mào)指漠標(biāo)攻的醫(yī)權(quán)拴數(shù)抹，計(jì)睬算疊各宴類父業(yè)闖績(jī)有評(píng)翻價(jià)性指痰標(biāo)提得姑分剩，計(jì)推算米經(jīng)方營(yíng)伯業(yè)附績(jī)幟綜派合浮評(píng)額價(jià)株分對(duì)數(shù)截，確總定激經(jīng)著營(yíng)廚業(yè)鍵績(jī)擾綜樣合僑評(píng)險(xiǎn)價(jià)喘等膠級(jí)缺。進(jìn)傭行訴經(jīng)菌營(yíng)息業(yè)棍績(jī)括綜暈合限分共析李的拘首阻要趴步府驟繞是歲正凈確針選木擇紹評(píng)類價(jià)龜指抖標(biāo)工，喝指籮標(biāo)蝴選團(tuán)擇犬要栗根斯據(jù)陷分岸析彈目災(zāi)的勝和漫要藏求貧，堵考蠅慮罰分罷析架的軟全鋪面背性爭(zhēng)、療綜彎合喂性攜。根丹據(jù)2翅0鼠0懼6年廁國(guó)因務(wù)化院影國(guó)黨有頑資醉產(chǎn)而監(jiān)嶄督犁委涼員形會(huì)底頒豪布燥的燦實(shí)值施邀細(xì)專則扯，畫選協(xié)擇促的蛾企陰業(yè)擔(dān)綜絕合批績(jī)拜效救評(píng)肚價(jià)賊指妻標(biāo)吐包閱括2粉2個(gè)梨財(cái)放務(wù)佛績(jī)掙效川定監(jiān)量?jī)稍u(píng)織價(jià)貨指央標(biāo)林和8個(gè)抽管乏理友績(jī)男效懼定工性友評(píng)佛價(jià)習(xí)指塘標(biāo)套，踏具農(nóng)體黑見畫表2。1印.選份擇走業(yè)晝績(jī)柿評(píng)炕價(jià)裙指滿標(biāo)表2企汁業(yè)膽綜回合雞績(jī)?cè)仔暝u(píng)疼價(jià)覺(jué)指諒標(biāo)備體覽系評(píng)價(jià)指數(shù)類別財(cái)務(wù)績(jī)效定量評(píng)價(jià)指標(biāo)管理績(jī)效定性評(píng)價(jià)指標(biāo)基本指標(biāo)修正指標(biāo)一、盈利能力狀況凈資產(chǎn)收益率總資產(chǎn)報(bào)酬率銷售（營(yíng)業(yè)）利潤(rùn)率盈余現(xiàn)金保障倍數(shù)成本費(fèi)用利潤(rùn)率資本收益率戰(zhàn)略管理發(fā)展創(chuàng)新經(jīng)營(yíng)決策風(fēng)險(xiǎn)控制基礎(chǔ)管理人力資源行業(yè)影響社會(huì)貢獻(xiàn)二、資產(chǎn)質(zhì)量狀況總資產(chǎn)周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率不良資產(chǎn)比率流動(dòng)資產(chǎn)周轉(zhuǎn)率資產(chǎn)現(xiàn)金回收率三、債務(wù)風(fēng)險(xiǎn)狀況資產(chǎn)負(fù)債率已獲利息倍數(shù)速動(dòng)比率現(xiàn)金流動(dòng)負(fù)債比率帶息負(fù)債比率或有負(fù)債比率四、經(jīng)營(yíng)增長(zhǎng)狀況銷售（營(yíng)業(yè)）增長(zhǎng)率資本保值增值率銷售（營(yíng)業(yè)）利潤(rùn)增長(zhǎng)率總資產(chǎn)增長(zhǎng)率技術(shù)投入比率表3死Z率T洗E公屯司2女0丸0薯8年霧財(cái)何務(wù)嬸績(jī)徑效獄基軌本尿指夠標(biāo)環(huán)表表4無(wú)Z凝T軌E公清司2請(qǐng)0眾0蓮8年顫財(cái)患務(wù)郊績(jī)稱效俯修幻玉正炕指壞標(biāo)到表為冬了形準(zhǔn)彈確院評(píng)完價(jià)胳企疑業(yè)墊經(jīng)賤營(yíng)蕉業(yè)再績(jī)棗，礙對(duì)興各否項(xiàng)禮經(jīng)紹濟(jì)倦指瞎標(biāo)隨標(biāo)恢準(zhǔn)椅值畫的辰確蒼定條，莊根濫據(jù)團(tuán)企采業(yè)嚇類愚型斑不兄同妨及萬(wàn)指夏標(biāo)眼分寄類桂情躲況書規(guī)秧定剖了狡不挖同聲的湯標(biāo)涌準(zhǔn)淹。（1）耍財(cái)惑務(wù)煤績(jī)借效社基行本嫁指師標(biāo)愈標(biāo)冊(cè)準(zhǔn)挪值到及存標(biāo)噸準(zhǔn)凡系犁數(shù)宵?；斜炯谥肝矘?biāo)學(xué)評(píng)若價(jià)辜的儲(chǔ)參貍照舟水坑平吹即咳標(biāo)納準(zhǔn)坡值衰由忠財(cái)董政遵部彩定層期誘頒貼布省，磚分僅為協(xié)五壯檔將。購(gòu)不晉同歉行騙業(yè)塔、抵不金同撤規(guī)紋模猶的矩企飾業(yè)侮有絲式不彎同抗的組標(biāo)知準(zhǔn)悄值撒。如例沸如愁，2喉0暑0耗6年躲金革屬授加冠工悔機(jī)旬械杠制哲造鉛業(yè)安大晝型錢企獲業(yè)幣財(cái)環(huán)務(wù)蠢績(jī)不效跑基蘆本黑指破標(biāo)坦標(biāo)扶準(zhǔn)碧值欣見琴表5。2介.確差定喘各退項(xiàng)煮經(jīng)燙濟(jì)字指朝標(biāo)說(shuō)的汪標(biāo)鵲準(zhǔn)洞值皺及每標(biāo)扎準(zhǔn)策系臨數(shù)表5通往信蘇設(shè)測(cè)備換制旦造雕業(yè)冤全晃行估業(yè)需財(cái)污務(wù)僵績(jī)誘效卷基寒本霉指產(chǎn)標(biāo)堂標(biāo)落準(zhǔn)適值很表?。?）（2）厭財(cái)廉務(wù)燭績(jī)艦效乞修馬正腎指稻標(biāo)糧標(biāo)賊準(zhǔn)況值毀及肢修湊正棉系壁數(shù)鋼。廢基驢本愧指府標(biāo)質(zhì)有薪較鹿強(qiáng)柱的敢概銹括礙性域，靜但嚇是暢不郵夠樣全光面漿。為看了投更船加芒全照面垂地察評(píng)紗價(jià)謠企瘋業(yè)績(jī)績(jī)?cè)镄{，崇另贏外嬌設(shè)渴置飯了4類1姥4項(xiàng)良修洽正飛指弟標(biāo)盼，攤根勉據(jù)兄修鹿正捆指療標(biāo)補(bǔ)的奴高患低漫計(jì)駕算封修煮正沫系導(dǎo)數(shù)扯，木用貞得璃出盞的航系怨數(shù)查去話修據(jù)正取基膝本軋指程標(biāo)焰得蛙分汁。2提0類0液6年淚金壤屬槍加羅工學(xué)機(jī)富械有制支造脹業(yè)絮大恥型蛙企催業(yè)趴財(cái)食務(wù)混績(jī)?nèi)庑т浶迾阏芍笓?dān)標(biāo)辭標(biāo)易準(zhǔn)播值者（眠見技表6）型由與財(cái)痰政挽部清定莊期梯發(fā)播布論。表6通委信耍設(shè)宇備普制悶造艦業(yè)粱財(cái)母務(wù)彎績(jī)快效肆修誼正搖指緒標(biāo)燈標(biāo)腦準(zhǔn)揮值東表指給標(biāo)浮的旁權(quán)買數(shù)屢根壇據(jù)草評(píng)勝價(jià)牙目犁的雨和仁指并標(biāo)活的椅重鎮(zhèn)要?dú)灣坦识戎蟠_叢定誕。號(hào)表7是理企咽業(yè)穩(wěn)綜協(xié)合講績(jī)?cè)仔u(píng)叮價(jià)表指糊標(biāo)少體鴿系戰(zhàn)中杠各辰類肆及包各矩項(xiàng)愿指眨標(biāo)及的撓權(quán)卡數(shù)浪或申分拒數(shù)蛾。3膨.確晴定云各踢項(xiàng)誕經(jīng)隔濟(jì)牧指膀標(biāo)方的養(yǎng)權(quán)億數(shù)表7企紡業(yè)刑綜程合辟績(jī)盞效撇評(píng)或價(jià)蘿指記標(biāo)砍及和權(quán)浴重堵表財(cái)務(wù)績(jī)效定量指標(biāo)（權(quán)重70%）管理績(jī)效定性指標(biāo)(權(quán)重30%)指標(biāo)類別(100)基本指標(biāo)(100)修正指標(biāo)(100)評(píng)議指標(biāo)(100)、盈利能力狀況（34）凈資產(chǎn)收益率總資產(chǎn)報(bào)酬率2014銷售（營(yíng)業(yè)）利潤(rùn)率盈余現(xiàn)金保障倍數(shù)成本費(fèi)用利潤(rùn)率資本收益率10987戰(zhàn)略管理發(fā)展創(chuàng)新經(jīng)營(yíng)決策風(fēng)險(xiǎn)控制基礎(chǔ)管理人力資源行業(yè)影響社會(huì)貢獻(xiàn)1815161314888二、資產(chǎn)質(zhì)量狀況（22）總資產(chǎn)周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率1012不良資產(chǎn)比率流動(dòng)資產(chǎn)周轉(zhuǎn)率資產(chǎn)現(xiàn)金回收率976三、債務(wù)風(fēng)險(xiǎn)狀況（22）資產(chǎn)負(fù)債率已獲利息倍數(shù)1210速動(dòng)比率現(xiàn)金流動(dòng)負(fù)債比率帶息負(fù)債比率或有負(fù)債比率6655四、經(jīng)營(yíng)增長(zhǎng)狀況（22）銷售（營(yíng)業(yè)）增長(zhǎng)率資本保值增值率1210銷售（營(yíng)業(yè)）利潤(rùn)增長(zhǎng)率總資產(chǎn)增長(zhǎng)率技術(shù)投入率1075（1）叮財(cái)才務(wù)品績(jī)訓(xùn)效汗基佩本真指茶標(biāo)救得渡分傾計(jì)迅算基長(zhǎng)本憶指哄標(biāo)味反箱映貝企掉業(yè)輸?shù)呐罨驹銮榻記r棍，宣是傾對(duì)撞企復(fù)業(yè)突績(jī)驅(qū)效葬的定初猶步督評(píng)掛價(jià)貨。璃它請(qǐng)的斯計(jì)凳分篩是猛按似照表功旦效害系植數(shù)吃法愉計(jì)裙分隱原她理萌，狠將蜓評(píng)渴價(jià)勉指軟標(biāo)照實(shí)鈴際根值遇對(duì)撇照粱行缸業(yè)蹤蝶評(píng)越價(jià)關(guān)標(biāo)水準(zhǔn)磨值六，供按辟照鍛規(guī)乏定臭的棉計(jì)例分啄公罩式渴計(jì)喘算浮各副項(xiàng)誦基恭本鴿指婚標(biāo)丙得蚊分感。4鏟.各翻類傳指陰標(biāo)候得脂分輔計(jì)它算計(jì)惠算搞公哈式叛為即：1）虜單溪項(xiàng)殖指葉標(biāo)阻得眼分裙的腥計(jì)狹算單哪項(xiàng)投基捷本賴指喪標(biāo)叛得繪分=本化檔夕基偷礎(chǔ)萄分+調(diào)偵整鹿分2）冷財(cái)班務(wù)腔績(jī)抬效黑基碰本賺指訂標(biāo)機(jī)總神分秀的暮計(jì)頸算分序類腎指斧標(biāo)惡得引分=家∑類獲內(nèi)粗各北項(xiàng)閣基箭本型指逃標(biāo)弟得排分基頓本蝕指漫標(biāo)探總疼分=火∑各陪類撐基疲本冶指哨標(biāo)返得箏分表8率Z查T及E公覆司欠指固標(biāo)話得創(chuàng)分峰的望計(jì)詠算梯表（2）雜財(cái)切務(wù)雪績(jī)狹效粥修甲正憶指尋標(biāo)懸修蠻正酷系餐數(shù)駛計(jì)鈔算對(duì)移基果本籍指窮標(biāo)堵得培分歐的前修際正灘，斃是鍛按捕指犁標(biāo)超類貴別貍得惑分廊進(jìn)靈行媽的衰，慢需厚要侮計(jì)萍算“分撕類揪的扁綜霞合顫修發(fā)正蠢系席數(shù)”。夾分高類偷的執(zhí)綜呢合繞修撒正擊系換數(shù)哭，葵由“單蓬項(xiàng)謀指贊標(biāo)販修慕正副系刑數(shù)”加傲權(quán)顆平軋均廈求習(xí)得肆；濫而址單蘋項(xiàng)升指樸標(biāo)逆修伐正異系較數(shù)咱的毒大病小舊主益要洲取價(jià)決僻于?；舯敬逯笣{標(biāo)浮評(píng)蝴價(jià)其分身數(shù)突和朱修品正說(shuō)指翻標(biāo)艦實(shí)茂際案值跟兩們項(xiàng)腰因若素最。（1）玩單去項(xiàng)炕指碌標(biāo)父修刻正擔(dān)系猾數(shù)雁的昂計(jì)瘦算單川項(xiàng)很指歲標(biāo)斧修米正罷系宿數(shù)線的遵計(jì)宜算費(fèi)公每式喇是媽：?jiǎn)瓮祈?xiàng)紛指抵標(biāo)資修默正驚系它數(shù)=膀1鴿.欣0辱+（敬本慚檔發(fā)標(biāo)愈準(zhǔn)清系峰數(shù)+功辜效驅(qū)系您數(shù)×0鞋.笨2每-該緞?lì)惵┗北竞沃肛洏?biāo)兆分演析潛系銷數(shù)肌）單互項(xiàng)損修顛正斯系設(shè)數(shù)即控贊制煉修盛正熱幅齡度顯為0約.競(jìng)7～1鈔.所3。（2）哥分輸類幻玉綜吉合動(dòng)修粥正牙系販數(shù)妻的脆計(jì)漲算分該類低綜論合皆修院正眾系叨數(shù)=緩∑類魄內(nèi)皇單咳項(xiàng)膝指慈標(biāo)胞的貢加齊權(quán)乘修寧正偉系仿數(shù)其某中吧單餅項(xiàng)憂指亭標(biāo)堅(jiān)加格權(quán)朗修逆正漆系幼數(shù)娃的售計(jì)族算晉公嫩式煩是談：?jiǎn)屋o項(xiàng)厚指婚標(biāo)青加籍權(quán)庫(kù)修異正防系末數(shù)=單腳項(xiàng)陳指斯標(biāo)史修志正彩系牧數(shù)×該鋪?lái)?xiàng)茂指址標(biāo)賄在侮本候類