Related Research On Valuation System Of National Capital Operation Performance

The valuation on enterprise operation performance is an important theoretical and practical problem in enterprise and accounting circles in the world of today. The valuation system of Chinese enterprise operation performance has experienced three times improvement : the general rule of enterprise financial affairs (1993), the valuation system of enterprise economic results (1995), the valuation system of enterprise operation performance (the promulgation in 1999 and the revision in 2002). However, in the matter of the valuation on financial or non-financial affairs, the current valuation system of enterprise operation performance has many problems in our country. So it is impossible to bring about an impartial result on enterprise by the current valuation system. Therefore, by the method of the case verification, the case analysis and the questions concluded, author brings forward the problems and causes of the current valuation on enterprise operation performance. And, using the experience of other countries for reference, considering the evolution of correlation valuation theories about enterprise operation performance and actual conditions of China, author puts forth some viewpoints on how to improve the valuation system of Chinese enterprise operation performance.