基于平衡记分卡原理的财务指标体系构建思考

Considerations about the Construction of Financial Indicator System Based on the Balanced Scorecard Principle

现行企业财务指标体系显现出许多不足。在新的经济环境下,应构建财务与非财务两大指标体系。以平衡记分卡原理为理念设计的适应新经济环境的主要财务指标,如客户满意度、新产品开发率、员工保持率、现金流量负债比率等,可以进一步完善财务分析指标体系。

The financial index system that is currently in operation in enterprises has shown many deficiencies,so in the new economic environment,in order to further improve the index system of financial analysis,it is of great importance to establish two index systems——financial and non-financial ones,which should be designed in accordance with the balanced scorecard principle to adjust to the new major financial indicators,such as the satisfactory degree of customers,the development rate of new products,the retention rate of employees,and the debt ratio of cash flow.