论企业业绩评价指标体系的改进

The Improvement of Enterprise Performance Measurement System

多年来,科学设置企业业绩评价指标体系是理论界和实务界都未很好解决的问题。本文拟在对中西方业绩评价指标体系演讲史综述的基础上,分析了财务指标与非财务指标在企业业绩评价中的作用与局限性,提出要构建以企业战略为切入点、融入知识与智力资本评价、财务与非财务指标相结合的企业业绩评价指标体系。

For many years, the science establishment enterprise achievement appraisal target system has been the theory and the solid service all not very good solution question. This article draws up in the foundation which summarizes to Chinese and western achievement appraisal target system lecture history, analyzed the financial norm and the non-financial norm in the enterprise achievement appraisal function and the limitation, it proposes must construct to take the enterprise strategy as objective point, melt the knowledge and the intelligence capital appraisal, and unify finance and the non- financial norm enterprise achievement appraisal target system.