Research on the Evaluation Indicators System of the Business Financial Condition

Abstract

Aiming at the financial indicator of the enterprises, this article analyzes and builds the evaluation indicators system of the business financial condition made up of first-level indicators consist of basic survival capacity, risk management capacity, competitive power and growth ability, two-level indicators consist of earning capability, capital operation capability, debt paying ability, cash flow generation, intangible resources capability, value expression ability, assets increasing ability and earning capability and 11three-level, which improves and supplements the traditional evaluation on the business performance, emphasizing the evaluation on such aspects as the capital capability, intangible assets capability, value expression capability and growth ability and mastering the essence of the development ability better.