【正文】 應以可持續(xù)發(fā)展能力最大化為財務管理目標。 因此對財務管理目標和企業(yè)績效管理的關(guān)系的研究則成為解決問題的關(guān)鍵。盡管績效管理擁有諸多優(yōu)勢，但是我國很多企業(yè)對績效管理應用的實際效果并不能令人滿意，許多企業(yè)還遭遇了從“明星企業(yè)”到“流星企業(yè)”的尷尬局面，這是一個不能不讓人思考的問題?，F(xiàn)代企業(yè)財務管理目標與企業(yè)績效評價 本科畢業(yè)論文 現(xiàn)代企業(yè)財務管理目標與企業(yè)績效評價 1內(nèi) 容 摘 要 在經(jīng)濟全球化以及信息網(wǎng)絡化的知識經(jīng)濟時代和后工業(yè)社會 ， 市場競爭日趨劇烈，企業(yè)管理面臨越來越多的挑戰(zhàn)。 越來越多的企業(yè)為了增強自身的盈利能力和發(fā)展能力采用了績效管理?？冃Ч芾碜鳛槠髽I(yè)管理的方法和程序，與作為企業(yè)經(jīng)營管理的出發(fā)點和歸宿的財務管理目標息息相關(guān) 。 本文通過對財務管理目標的探討 ,結(jié)合新經(jīng)濟時代對財務管理目標的新要求提出了企業(yè)應以可持續(xù)發(fā)展能力最大化為其財務管理目標，具體分析了財務管理目標與企業(yè)績效管理特別是績效評價的關(guān)系，明確了兩者保持一致的重要性，同時集中分析了我國績效評價指標體系存在的問題并提出了改進建議。 第二部分，集中討論了財務管理目標與企業(yè)績效管理特別是績效評價 的關(guān)系。 我個人認為理順財務管理目標與企業(yè)績效管理的關(guān)系的經(jīng)濟意義是巨大的。同時，變革傳統(tǒng)的業(yè)績考核體系，對于我國企業(yè)強化管理規(guī)范化，完善公司法人治理結(jié)構(gòu)，也具有深刻的意義。 it is closely bound up with financial management objectives regarded as the starting point and destination of the enterprise management. So the study on the relationship between them bees the key to solve these problems. This paper discusses the financial management objectives, bining the new demands to it. In new economy times, it points out that the enterprises should take the maximum of the sustaineddeveloping capability for its target. It analyzes the relationship between financial management objectives and the performance management especially the performance analysis. It shows the importance to keep them unanimous. It also analyses the problems, which exist in the performance analysis of our country, and gives some suggestions to solve these problems. This thesis has three parts overall: Firstly, it discusses about the financial management objectives and points out the enterprises should take the maximum of developable capability for its target. Secondly, it analyzes the relationship between financial management objectives and the performance management especially the performance analysis. Thirdly, it analyses the problems, which exist in the performance analysis of our country, and gives some suggestions to solve these problems. I think it has enormous economic meaning to make the relationship between the financial management objectives and performance management of the enterprise in order. Through enforcing the financial management, it can promote realizing the overall goal of business administration. The prerequisite is to set up some kind of examine system that is fit the growth of the pany and pany examine system that can promote developing the pany. Besides, It has deep meanings to change the traditional achievement and examines system, strengthen the standardization of the enterprise management of our country, and perfect the management structure of corporation. Keywords: Financial Management Objective。 Performance Appraisal 1目 錄 一、關(guān)于財務管理目標的探討 .................................................... 1 （一） 企業(yè)財務管理目標的概念 ................................................ 1 （二）財務管理目標的選擇應遵循的原則 ........................................ 1 ............................. 1 應是一個多元化的目標體系 ..................................... 1 ............................... 1 （三）目前財務管理目標的主流觀點及其比較 .................................... 1 化目標 ........................................................... 1 ........................................................... 2 ........................................................... 2 ..................................................... 2 二、財務管理目標與企業(yè)績效管理特別是績效 評價的聯(lián)系 ............................ 3 （一）績效評價的有關(guān)概念 .................................................... 3 ................................................................. 3 ............................................................. 3 ............................................................. 3 （二）財務管理目標與企業(yè)績效評價聯(lián)系 ........................................ 4 者的聯(lián)系 ..................................................... 4 ..................................................... 4 三、企業(yè)績效評價的現(xiàn)狀及改進建議 .............................................. 5 （一）現(xiàn)行企業(yè)績效評價方法存在的問題 ........................................ 5 .....................................................