Abstract: Compared to the developed countries,China’s existing enterprise performance evaluation system has many defects.To construct China’s high-tech SMEs financial evaluation index system,enterprises should combine the capacity of operating,profitability and debt-servicing with their characteristics,and unify the performance process and the formation of enterprise value creation and strategic objectives.
康桂香 周群华. 科技型中小企业财务评价指标体系的构建及应用研究[J]. 南昌大学学报(人文社会科学版), 2008, 39(01): 87-91.
KANG Gui-xiang,ZHOU Qun-hua. Construction and Application Research on Financial Evaluation Index System of High-tech SMEs. , 2008, 39(01): 87-91.