论企业绩效评价体系中非财务指标的设计

How to Establish Non-financial Performance Evaluation System

综观我国现行的各类企业绩效评价体系,有的没有将非财务指标纳入考虑,有的虽有考虑,但在指标的选取和权重的设置上仍有值得商榷和讨论的必要。本文在问卷调查的基础上,提出了企业在进行绩效评价时应选取哪些非财务指标以及如何分配权重。并进一步指出非财务指标的设计应考虑信息使用者和分析者为企业管理服务的需要,即应注入战略元素且应随着企业所处行业不同及主导产品的生命周期不同而动态变化。

While establishing business performance evaluation systems of China, designers sometimes take non-financial indicators into account, sometimes they do not. Among those systems which include non-financial indicators, the following problems still remain to be solved: which non-financial indicators should be selected and how to determine the relative weight of each indicator reasonably. On the basis of questionnaire, this paper demonstrates how to tackle the above problems. The conclusion further indicates enterprises should fully meet information users' and analysts' need when they establish non-financial performance evaluation framework; i.e., such framework should coincide with the strategy that businesses pursue and change dynamically with the life cycle stages of both businesses and their main products. Only by doing so, the management can manage their businesses effectively.