非财务指标在企业考核中的运用

The Applications of Non-financial Indicators in Business Assessment

传统单一维度的财务业绩指标因其固有"短视"与"滞后"等问题,已经越来越无法适应企业业绩评价的新要求。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,而非财务业绩指标几乎无所不在,如何在如此多的指标群中挑选出与战略发展最为匹配的指标绝非易事;此外,很多非财务指标难以量化而且指标之间的钩稽关系非常模糊,所以,同财务指标成熟的运用体系相比,企业对非财务指标的选择较为茫然,而业绩指标又是整个业绩评价体系的基础,由此,本文期望在非财务指标的设置及评价这一基础性的工作上做一点有益的探索。

The traditional one-dimension financial performance indicators has become unable to adapt to new requirements for enterprise performance evaluation because of its inherent problems such as shortsighted, lagged and other defects. A trend of the enterprise performance evaluation is to introduce non-financial evaluation indicators in the performance evaluation index system. However, non-financial performance indicators are almost at everywhere. It is not easy to select some specific indicators that closely match with the strategic development from so many indicators. In addition, many non-financial indicators are difficult to quantify, and the internal relationships among those indicators are also difficult to determine. So, compared with the applications of sophisticated system of financial performance indicators, the choice of non-financial indicators is still vague. Further, the performance indicators are the basis of the performance evaluation index system. Thus, the article is focused on basic work that trying to develop some useful setting of the non-financial indicators and evaluation.