| 基于价值链将财务与非财务指标相结合综合评价公司业绩 |
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| 引用本文： | 李芳,荆建明.基于价值链将财务与非财务指标相结合综合评价公司业绩[J].价值工程,2006,25(9):42-44. |
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| 作者姓名： | 李芳 荆建明 |
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| 作者单位： | 1. 埃斯艾姆泰航电子有限公司,泰州,225300
2. 江苏天衡会计师事务所,南京,210098 |
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| 摘 要： | 本文在概览公司业绩评价发展及现状的基础上,简单分析了主要评价方法,指出业绩评价指标应用中存在的问题,进而推测未来综合业绩评价的发展趋势,并且建议基于价值链将财务与非财务指标相结合综合评价公司业绩。
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| 关 键 词： | 业绩评价 评价方法 评价指标 价值链 |
| 文章编号： | 1006-4311（2006）09-0042-03 |
Combine with Financial Indicators and Non-Financial Indicators to Evaluate the Comprehensive Company Performance |
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| Li Fang,Jing Jianming.Combine with Financial Indicators and Non-Financial Indicators to Evaluate the Comprehensive Company Performance[J].Value Engineering,2006,25(9):42-44. |
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| Authors: | Li Fang Jing Jianming |
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| Institution: | ASM Taihang electrinic Co.Ltd., Taizhou 225300, China; Jiangsu Talent Certified Public Accountant Co.Ltd., Nanjing 210098, China |
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| Abstract: | On the basis of introducing the development of the corporate performance evaluation and analysing the main methods of evaluation ,this paper indicates the application problems of the performance evaluation indicators,in order to discuss the future comprehensive performance evaluation trends. So this paper suggest that based on the value chain we can combine with financial indicators and non-financial indicators to evaluate the comprehensive performance. |
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| Keywords: | performance evaluation evaluation methods evaluation indicators value chain |
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