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1、金融危机下企业经营业绩评价的思考(Considerationofenterpriseperformanceevaluationunderfinancialcrisis)Accountingresearch2009.6ConsiderationofenterpriseperformanceevaluationunderfinancialcrisisZhang(AccountingDevelopmentResearchCenter,JiangxiUniversityofFinanceandEconomics,330013)Fromtheperspectiveofenterp
2、riseperformanceevaluation,thispaperanalyzesthechangeandopportunityoftheenterpriseenvironmentundertheabnormalconditionofthefinancialcrisisThemanagementobjectiveoftheindustryshouldbelocatedinthefollowingaspects:survival,adjustment,structure,strengthanddevelopment.Accordingtotheenterprisema
3、nagementtargetlocalization,theenterprisemanagementperformanceshouldbemainToembodythecapabilityofsurvival,strengthanddevelopment,theperformanceviewischaracterizedbysurvivalorientation,performancedefinitionandimplementationmethodsNonfinancialindicators.Theevaluationofenterpriseperformancem
4、ainlyincludesfinancingability,marketdevelopmentability,investmentopportunityholdingabilityandstructureadjustmentSituation,innovationandR&Dcapability,talentpoolstatusandmanagementability.[Keywords]financialcrisisenterpriseperformanceevaluationSince2007,thesubprimemortgagecrisisintheUnited
5、Stateshascontinuedtotransmittothefinanciallevel,andfinallytriggeredthefinancialtsunamiinSeptember2008Rapidspreadtotheworld,hasnowevolvedintoaglobaleconomiccrisis.Asaresultofeconomicglobalization,nocountrycanbeexposedtothiscrisisInaddition,thefinancialandrealeconomiesofallcountrieshavebee
6、ngreatlyimpacted.TheseshockswillcausesocialorderinsomecountriestobecomeconfusedorevenCanendangernationalsecurity:suchasthecollapseofthebank,thebankruptcyoftheenterprise,thecollapseofthefinancialindustry,leadingtoparalysisofthenationaleconomy;theincreaseinunemploymentWiththeintensificatio
7、nofsocialconflict,dividedinpublicopinion,thusaffectingthestabilityofthewholesociety.Accordingtotheanalysisofexperts,theglobalfinancialcrisisTheimpactoftheeconomyisfarfrombottom.However,everythinghastwosides,thecrisisisnoexception,the"crisis"is"dangerous"plus"machine"Chanc