摘要
企业绩效评价是指对企业整体经营业绩和运作效率所作的综合性评价,我国业绩评价最初是以盈利能力来衡量企业业绩发展的,这是基于财务报表的一种评价方法。本文主要探讨如何将非财务指标引入企业评价,形成全面的更为合理有效的企业绩效评价体系。
Enterprise performance evaluation refers to comprehensive evaluation on overall operating performance and operational efficiency. Initially, our performance evaluation measures development of enterprise＇s performance by profitability, which is based on financial statement. The article discussed how to introduce non-financial index into enterprise evaluation and form comprehensive, reasonable and effective enterprise performance evaluation.
出处
《价值工程》
2011年第30期112-112,共1页
Value Engineering
关键词
绩效评价
财务指标
非财务指标
平衡记分测评法
performance evaluation
financial index
non-financial index
balanced score measurement
