A Research On Non-Fanancial Index Of Enterprise Performance Evaluation

Enterprise performance evaluation is a systematic process. First, the company needs to design evaluation index based on corporate goal. Then it needs to use a certain evaluation method to make an objective, fair and accurate judgement of the company's operation performance according to some certain critera. Enterprise performance evaluation is a topic which every company must face up to. An effective performance evaluation system can be very helpful on company continuous growth and increasing company value. Tracing back to the origin of enterprise performance evaluation, it has experienced cost evaluation stage, financial evaluation stage and integration evaluation stage. Nowadays, thanks to a number of pioneers'successive effort, there has been remarkable progress in this field. In a word, due to the obvious realistic significance of enterprise performance evaluation, it has already become the focus of theoretic research. Non-fanancial index is a very important part of enterprise performance evaluation system. Although it is not until twenty or thirty years ago that people come to realize the importance of non-fanancial index, the research on this field has been very prosperous, gaining more and more achievements. Many scholars have realized that the introduction of non-fanancial index expands the scope of enterprise performance evaluation and develops evaluation method. It is bound to be the development tendency in the future. However, undoubtedly, there is still a long way to go before making full use of the function of non-fanancial index. We think among these tasks, the toughest and the most important one is to construct an effective evaluation index system. However, according to contingency theory, there is not an index system that fits every condition. The index system we need is the one which can describe the target and the object of performance evaluation under special circumstances. Complete enterprise performance evaluation system consists of evaluation subject, evaluation target, evaluation object, evaluation index, evaluation criterion, evaluation method and evaluation report. There are still many questions waiting to be resolved in every part of this system. This paper has done an exploring research mainly on non-financial index. Based on summarizing pioneers'research and related theories, we try to construct the non-financial index system of real estate developing company from internal operation dimension, employee's learning and growing dimension, sources suppliers dimension and customers dimension with strategic management theory, stakeholders theory and system theory as the guidance. Then we choose analytic hierarchy process and fuzzy evaluation method as the integration evaluation method put it into practice through a case study of two famous real estate developing company. The final evaluation outcome indicates that we have got the same evaluation outcome as the whole industry's judgement towards the two companies. Also we come to the conclusion that there exists an obvious positive correlation between financial performance and non-financial performance.