Research On The Defects And Improvement Of Current Enterprise Financial Evaluation Index

The financial evaluation index has leverage and oriented effection. So, inorder to scientific and reasonably evaluate the financial activities of enterprise,what indicators to take for measure the financial position and operating resultsof an enterprise, will largely influence evaluation of the enterprise by thestakeholders, and then will affect their decision-making, meanwhile indirectlyaffect the development direction of enterprise. Therefore, reasonable and perfectfinancial indicators help comparise the trend of horizontal and longitudinal forenterprise financial information, help enterprise owners assess the degreeperformance of fiduciary duty for management layer, the investors and creditorsof enterprise can make scientific and rational investment and financing decisionsaccording to the results of financial evaluation. The financial evaluationindicator as an important means of financial analysis, play support and guaranteerole, supply the basis of accounting for the owners make reasonable economicdecision, can help management to grasp the correct development direction,realize the goal of maximun enterprise value. Especially in the era of knowledgeeconomy, the enterprise want to survive and development in the rapidlychanging competition, more stringent accounting information are put forward bythe stakeholder of enterprise. In addition, the change of accounting standardsand accounting environment leads to information users needs occur majorchanges. Therefore, to adapt the modern economic environment, improve timelyenterprise financial evaluation indicators, indicating the urgency and necessity. This paper adopts the method of normative research, comprehensive use ofinduction and deduction method. The purpose of this paper is to complete thefollowing tasks: firstly, combing the development of our country’s financialevaluation index; Secondly, analysis the financial evaluation index of currententerprise from macro perspectives to disconnent with economic environment;Thirdly, analysis the defect of concrete financial index, also puts forward waysto improve and perfect, set up, such as the ratio of liabilities, cash flow, cash themultiple of interest safeguard cash guarantee ratio, net profit, operating incomecover, operating return on assets and other financial indicators; Added somereflect security and social responsibility ability of the enterprise, cash flow, thesustainable development ability, intangible assets and human capital of financialand non-financial indicators,evaluating economic value added to comprehensiveassess the management statuation of the enterprise, finally, put forward policySuggestions when using the above evaluation index.