摘要
正确评价企业的经营成果和经营业绩是经济管理工作非常重要的基础和前提,也是经济管理工作成败的关键之一。制定有效的企业绩效评价体系,掌握企业绩效评价方法对管理者来说至关重要。绩效评价是企业管理的一个重要方面,是及时评价、总结企业经营管理、采取措施提高效率的重要环节。企业绩效评价的一个显著趋势是在绩效评价指标体系中引入非财务指标。同时重视财务指标和非财务指标,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。着重从财务指标、非财务指标和财务与非财务指标结合的综合指标三个方面论述。
The proper assessment on business performance is not only the foundation and prerequisite for business management but also a determinant factor for its success. Therefore, it is vital for managers to set up an effective performance assessment system and make the most of the assessment methods. Playing an important role in business management, the performance assessment is indispensable for enterprises to evaluate and sum up the situation of business administration, and then take proper measures to promote the efficiency. There is an obvious trend in the business performance assessment to introduce non-financial indicators into the indicator system. Therefore, both the financial indicators and the non-financial indicators should be taken into consideration in setting up a thoughtful system of business performance assessment with the view to improving the business administration and business efficiency. The paper focuses on the discussion of financial indicators, non--financial indicators and integrative indicators of both.
出处
《西安建筑科技大学学报（社会科学版）》
2009年第3期24-30,共7页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
关键词
绩效评价
财务指标
非财务指标
平衡计分法
performance assessment
financial indicators
non-financial indicators
balance scorecard methods
作者简介
古和今（1964-），男，江西奉新人，武汉理工大学经济学院博士生，主要从事产业经济学、计算机应用研究。
