摘  要:長久以來，許多企業(yè)的業(yè)績評價都是以財務(wù)性指標(biāo)為主要構(gòu)成要素的。隨著時代的進(jìn)步，競爭日益激烈，傳統(tǒng)單一維度的財務(wù)性業(yè)績指標(biāo),已經(jīng)越來越無法滿足當(dāng)代企業(yè)管理層的需求了，已經(jīng)越來越明顯的暴露了其弊端，因為財務(wù)性指標(biāo)存在"短視"與"滯后"等不足。目前，將非財務(wù)評價指標(biāo)引入業(yè)績評價指標(biāo)體系是企業(yè)業(yè)績評價的一個顯著趨勢，要對企業(yè)的業(yè)績進(jìn)行客觀的評價，要將財務(wù)指標(biāo)與非財務(wù)指標(biāo)結(jié)合起來，共同對企業(yè)業(yè)績進(jìn)行評價。但是，非財務(wù)業(yè)績評價指標(biāo)的設(shè)置并不是簡單的，它還有許多的難題還在研究完善。本文還介紹了非財務(wù)指標(biāo)的應(yīng)用，總結(jié)非財務(wù)指標(biāo)應(yīng)用中經(jīng)常出現(xiàn)的問題，并提出非財務(wù)指標(biāo)正確設(shè)計的程序。

關(guān)鍵詞：業(yè)績評價  非財務(wù)指標(biāo)  應(yīng)用  問題與對策

ABSTRACT:For a long time, many companies are based on the financial performance evaluation indicators as the main constituent elements. With the progress of time, increasing competition, the traditional single-dimension-financial performance indicators, has become increasingly unable to meet the needs of modern corporate management has become increasingly evident exposes its drawbacks, because of financial indicators exist "short-sighted "and" lag "and other deficiencies. At present, the introduction of non-financial evaluation performance evaluation index system of enterprise performance evaluation is a significant trend in the performance of the enterprise to conduct an objective evaluation, to financial indicators and non-financial indicators combined together to evaluate the performance of the enterprise. However, non-financial performance evaluation is not a simple setup, it also has many problems still studying improved. This article also describes the application of non-financial indicators, non-financial indicators summarize the application recurrent problem, and propose non-financial indicators properly designed program.

Keywords：Performance Evaluation，Non-financial indicators，Application，Problems and Solutions