非财务指标与财务指标的融合运用研究

A Study on Integration and Application of Non-financial and Financial Index

企业业绩评价的一个显著趋势就是在业绩评价指标体系中引入非财务评价指标。大多数分析业绩评价指标选择的经济理论指出,业绩评价和激励体系应该包括财务指标和非财务指标。文章着重就非财务指标与财务指标的融合运用的内容进行了研究。

A notable trend in assessing company achievements is to integrate non-financial index into the index system of assessing enterprise achievements. It has been pointed out in most economic theories that the assessing index and inspiring index systems should include the non-financial index. This article focuses on thestudy on the integration and application of non-financial and financial index.