文档介绍：论非财务指标在企业绩效评价体系中的运用
姓名
学号
专业
会计学
指导教师
2008年4月29日
摘要
传统的以财务指标为主的企业绩效评价体系已经越来越显示出其存在的缺陷,而要对企业的业绩进行客观全面地评价,不能仅仅满足于财务绩效方面的评价,更需要将财务指标与非财务指标结合起来,共同对企业绩效进行评价。人们普遍认为,将非财务因素纳入企业绩效评价机制,能够弥补财务指标自身的缺陷,使业绩评价变得更加科学合理。本文主要是针对进行企业绩效评价时财务指标的不足,探讨将财务指标与非财务指标相结合来合理的评价企业的业绩。并根据我国的实际情况,论述了非财务指标在企业的外部经营环境和内部控制环境以及企业的可持续发展情况的评价中的运用。虽然非财务指标在企业现有的绩效评价体系中起到的是补充说明的作用,但是其在预测企业未来绩效方面发挥的作用可以说已经超过了财务指标。由于非财务指标评价体系的构建还不够完善,所以探讨如何建立合理、科学的非财务指标体系是本文要解决的关键问题。
关键词:企业绩效评价体系;财务指标;非财务指标
Abstract
The traditional enterprise performance evaluation system which takes the financial indicators as its ponents has increasingly exposed its ings. But if we want to evaluate the performance of the enterprise objectively, we should not only use the financial indicators but also the non- financial ones bine both of them to evaluate the performance of enterprises more theoretically and practically. It is generally believed that non-financial factors should be brought into enterprise performance evaluation system to make up the system’s ings in order to make it more scientific and reasonable. On the basis of the defects of the subsistent enterprise performance evaluation system, this paper argues that how bine financial indicators with non-financial indicators to evaluate the performance of enterprises more reasonably. Meanwhile, combined with the existing situation of China, it also tells us the use of non-financial indicators in the aspect of the external operating environment of business, internal control environment and the sustainable development of enterprises. Maybe non-financial indicators play a supplementary role in the existing performance evaluations system, but, in the aspect of forecasting the future of enterprises, the importance of it has already exceeded the financial ones. Because the construction of the non-financial indicators evaluation system is not mature enough, it is a significant issue that how to make use of non-financial indicators to establish a rational and scientific enterprise