财务指标与非财务指标在评价管理者业绩中的应用拟合

摘要：企业业绩评价是现代企业管理的有效手段之一,随着社会主义市场经济体制改革的不断发展，财务评价指标体系作为企业业绩评价体系，财务层面业绩评价指标要求能够全面、系统、简练地对企业财务层面的业绩进行合理、公正、科学的评价。本文对现代企业业绩评价体系中如何完善财务指标进行了分析和探讨，建立科学规范的企业业绩评价体系，促进企业激励与约束机制的形成。 企业的业绩绩效评价是指对企业一定经营期间的资产运营、财务效益、资本保值增值等经营成果，进行真实、客观、公正的综合评判。在竞争日趋国际化、日趋激烈的今天，研究企业业绩评价，构建适合我国的企业业绩评价指标体系，对于转变企业经营观念、增强企业形象意识、引导经营行为、完善激励约束机制、提高企业竞争实力具有重要意义。
关键词：财务指标；非财务指标；业绩评价；企业发展

Financial indicators and non-financial indicators in the evaluation of performance management application fitting
 
Abstract：Enterprise performance evaluation is modern enterprise management, as one of the effective means of socialist market economic system reform, the development of financial evaluation index system of enterprise performance evaluation system, as financial level required to comprehensive performance evaluation system, and succinctly on enterprise financial aspects of performance, fair and reasonable evaluation of science. Based on modern enterprise performance evaluation system of financial indicators of how to improve were analyzed and discussed, and establish a scientific and standardized enterprise performance evaluation system, promote enterprise incentive and restraint mechanisms. Enterprise performance evaluation refers to the enterprise management of assets operation during certain financial benefit and appreciation, capital operation results, etc. Were real, objective and fair evaluation. In the fierce international competition, the enterprise performance evaluation and study today, to construct our enterprise performance evaluation index system for enterprise management concepts, change enterprise image, enhance awareness, guide management behavior, improve incentive and restraint mechanisms to improve enterprise competitive strength has important significance.
Key words: Financial indicators;Non-financial indicators; Performance evaluation;The development of the enterprise

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