现行绩效评价指标体系存在的问题及改进建议

Problems of Current Performance Evaluation System and Suggestions of Improvement

现行的企业绩效评价体系中,财务指标缺乏全面性、客观性、前瞻性,对现金流量分析不够等问题;非财务指标存在难以定量、非财务信息容易被人操纵,缺乏反映企业遵纪守法情况等问题。可通过增设非财务指标、现金流量指标、可持续发展能力和遵纪守法等指标,重视财务指标与非财务指标的平衡,建立一套合理的企业绩效评价体系,以达到改善企业管理.提高企业效益的目的。

in the current enterprise's performance evaluation system, financial indexes lack of completeness, objectiveness, anticipation, insufficient analysis of cash flow and other matters; there are some problems such as non - financial indexes are hard to be qualified, non - financial information is easily manipulated and the reflection of enterprise's abiding by disciplinary and law are not sufficient. To achieve the goals of improving enterprise's management and increasing their benefits, more non- financial indexes , cash flow indexes, indexes of sustainable development ability, indexes of abiding by disciplinary and law and some other indexes can be adopted, the balance between financial indexes and non- financial indexes should be emphasized, and a set of rational enterprise's performance evaluation system must be established.