外部人角度的小企业业绩评价指标集构建

Constructing the index system for the performance measurement of small enterprise from exterior

诚信危机的产生与目前针对小企业设计的业绩评价指标体系的空白强化了从外部人角度研究小企业业绩评价的重要性。本文在实证分析小企业两个重要外部人———商业银行与税务机关对小企业财务指标偏好的基础上,结合小企业特点,运用集成思想对从有关各方获得的指标集进行筛选,获得由十个指标构成的外部人角度的业绩评价指标集。

It is more important to set up an appropriate index system for the performance measurement of small enterprises from exterior. Because of the sincerity crisis and the absence of researching to small enterprises. This article demonstration analysis the preference to small enterprises finance index of commercial bank and revenue. Then analysis the two index aggregates from demonstration and canonical research. screen out the suitable indexes. Finally, output the index aggregates include 10 indexes for the performance measurement of small enterprise.