非财务指标在企业业绩评价体系中运用的探讨 毕业论文

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1、非财务指标在企业业绩评价体系中运用的探讨Non-financialIndicatorsinEnterprisePerformanceEvaluationSystemUsedinDiscussionAbstractInrecentyears,theenterpriseperformanceevaluationisacleartrendintheperformanceevaluationindexsystemofintroducingnon-financialindicatorsofperformanceevaluation,mostanalysisofeconomicth

2、eorythatchoiceoftheperformanceevaluationandincentivesystemshouldincludefinancialindicatorsandnon-financialindicators,itisgenerallybelievedthatwillnon-financialfactorsandindexintoenterpriseperformanceevaluationmechanism,canmakeupthedefectsoffinancialindexitself,makemorescientificperforman

3、ceevaluationbecomemorereasonable.Enterpriseinwillintroduceitsnon-financialindicatorsoftheperformanceevaluationsystemprocess,trytodigthosemostinscience,andlong-termdevelopmentoftheenterprisethemostrelevantindex.Thebalancedscorecard,asakindofstrategicmanagementtool,realizedthefinancialindi

4、catorsandnon-financialindicatorsfusion.Fornon-financialindicatorsinenterpriseperformanceevaluationsysteminusewhenthediscussion,beginfromtheperformanceevaluationoftherelevanttheories,thispaperintroducestheconceptofperformanceevaluation,thetraditionalperformanceassessmentcontent,limitation

5、sandenterpriseperformanceevaluationofintroducingnon-financialindicatorsmotivations;Secondlyjinansteelthebalancedscorecardastheresearchobject,theuseofnon-financialindicatorsintroducedinenterpriseperformanceevaluationsysteminthespecificapplicationofbusinessesandachievementinfluence;Basedon

6、thejinanironandtheuseofthebalancedscorecard,expoundsthenon-financialindicatorsinenterpriseperformanceevaluationsysteminthesuccessfulapplicationoftheenlightenment.Keywords:ThePerformanceEvaluation,TheBalancedScorecard,Non-financialindicators目录1业绩评价的相关理论11.1业绩评价概念11.2传统业绩评价体系的内容11.3传统业绩评价体

7、系的局限性11.3.1财务指标本身的局限性21.3.2财务数据缺乏可比性21.3.3以财务指标为中心的业绩评价体系可能导致利润的数字游戏21.3.4以获得利润收益为基础的财务数据评不能够揭示企业的风险21.4企业业绩评价引入非财务指标的动因21.4.1非财务指标自身的优势21.4.2企业所处外部环境变化带来的巨大压力31.4.3传统的业绩评价体系难以满足管理创新对信息不断增大的需求32非财务指标与财务指标的融合—平衡计分卡42.1平衡计分卡概述42.2平衡计分卡在企业中的应用42.2.1企业引入平衡计分卡的背景42.2.2企业平衡计分卡不