| 以下仅列出文章摘要、目录等部分内容，如需获取完整论文资料，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 非财务指标在企业绩效中的应用 摘 要 绩效对于企业来说是至关重要的，企业的绩效决定着企业是否可以生存，也是企业进行后续发展的基石，绩效评价以往一直由财务指标为主体构成，但是随着社会和经济的发展，传统的财务指标为引导的企业绩效评价指标逐渐失去了其应用的优势，取而代之需要同时应用非财务指标对企业的绩效进行应用。财务指标和非财务指标共同影响着企业的绩效评价，二者彼此互补，使得绩效评价系统更加的科学合理，并且可以让绩效评价应用更加广泛。 本文首先对研究的背景与意义进行了概述并对目前我国在非财务指标在企业绩效评价中的应用的研究现状进行了归纳。其次对绩效评价、非财务指标等相关的概念进行了介绍。接下来对非财务指标的设计的相关因素与原则进行了介绍，相关因素包含战略目标、行业特征和生命周期三个因素，设计原则包含可操作性、适应性合独立可控性等八个原则。再次对我国企业绩效评价中引入非财务指标存在的不足之处进行了介绍，最后对我国目前非财务指标在企业绩效评价中的应用存在的不足进行了概括并针对不足之处提出了改善的方法。 关键词：非财务指标；企业绩效；绩效评价系统. Abstract Performance is very important for the enterprise. The performance of the enterprise determines whether the enterprise can survive, and it is also the cornerstone of the subsequent development of the enterprise. Performance evaluation has always been composed of financial indicators as the main body, but with the development of society and economy, the traditional financial indicators as the guidance of enterprise performance evaluation index gradually lost its application advantages, and need to be replaced by the same Non financial indicators are applied to the performance of enterprises. Financial indicators and non-financial indicators jointly affect the performance evaluation of enterprises. They complement each other, making the performance evaluation system more scientific and reasonable, and making the performance evaluation more widely used. This paper first summarizes the background and significance of the research, and summarizes the current research status of the application of non-financial indicators in enterprise performance evaluation in China. Secondly, it introduces the concepts of performance evaluation and non-financial indicators. Then it introduces the relevant factors and principles of the design of non-financial indicators. The relevant factors include strategic objectives, industry characteristics and life cycle. The design principles include operability, adaptability, independence and controllability. Thirdly, it introduces the shortcomings of introducing non-financial indicators into enterprise performance evaluation in China. Finally, it summarizes the shortcomings of the application of non-financial indicators in enterprise performance evaluation in China, and puts forward some improvement methods.. Key words: non financial indicators；enterprise performance；performance evaluation system |
