| 企业业绩评价指标体系的完善 |
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| 引用本文： | 田月昕,王存英.企业业绩评价指标体系的完善[J].沈阳工程学院学报(社会科学版),2006,2(2):161-163. |
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| 作者姓名： | 田月昕 王存英 |
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| 作者单位： | 1. 沈阳农业大学,经济贸易学院,沈阳,110161
2. 八一农垦大学,经济管理学院,黑龙江,大庆,163319 |
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| 摘 要： | 我国现行业绩评价指标体系偏重于财务指标因素,而忽视非财务指标因素,这样的评价指标体系只能对企业过去的经营成果进行评价,而不能对企业未来发展能力进行分析和评价,这已不适应市场经济的需要。因此业绩评价指标体系应引入能反映企业未来发展能力的非财务指标,设置反映企业管理水平、人员素质、创新能力及可持续发展能力等评价指标,以全面反映企业的经营业绩。
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| 关 键 词： | 业绩评价 指标体系 非财务指标 |
| 文章编号： | 1672-9617(2006)02-0161-03 |
| 收稿时间： | 11 6 2005 12:00AM |
| 修稿时间： | 2005年11月6日 |
Perfecting the performance evaluation index system of enterprise |
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| TIAN Yue-xin,WANG Gun-ying.Perfecting the performance evaluation index system of enterprise[J].Journal of Shenyang Institute of Engineering:Social Sciences,2006,2(2):161-163. |
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| Authors: | TIAN Yue-xin WANG Gun-ying |
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| Institution: | 1. College of Economics and Trade, Shenyang Agricultural University, Shenyang 110161, China; 2,College of Economics and Management,August First Land Reclamation University, Daqing 163319 ,China |
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| Abstract: | Our country's existing performance evaluation index system stresses in the financial factors,but neglects the nonfinancial factors.Such evaluation index system only can evaluate enterprise's past operation performance,not analyses and evaluate enterprise's development ability,thus it can not meet the market economy.Therefore,should introduce the nonfinancial index that can reflect the enterprise's development ability into performance evaluation index system,set up the indexes that can reflect the management level,personnel quality,innovation ability,sustainable development ability and so on,in order to reflect the enterprise's operation performance comprehensively. |
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| Keywords: | performance evaluation index system nonfinancial index |
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