A Study On The Non-financial Indicators Use In Enterprise Performance Evaluation

Performance evaluation Performance evaluation system and methods are compatible with business characteristics and the economic environment. Since the 80s of the 20th century, business environment, organizational forms, management theory and methods of new changes, these changes make it further on the traditional performance evaluation models of development. With the pure financial evaluation model more and more doubt, non-financial indicators of more and more attention, enterprise performance evaluation system and methods for theory change is inevitable.Paper from the data source, the contents, and the main use of these three areas, combined with the characteristics of non-financial indicators itself make a definition. That the non-financial indicators are based on the company's business strategy, reflect the impact of enterprise strategy development and implementation of key performance factors, being use as the process time control and tracking evaluation indicators.Through the analysis of enterprise value formula, the financial aspects of the enterprise value analysis of influencing factors should be further to the level of impact on business factors analyzed and summarized, and based on the thinking of non-financial indicators in performance evaluation basis. Papers combine the use of non-financial indicators in corporate performance evaluation with the value management strategy, by reflecting the impact of factors operating level, to achieve the performance evaluation of enterprise. This paper constructed the value-based management system for non-financial indicators, and explains the value-based management system for non-financial indicators of specific elements.Paper presents the use of non-financial indicators should concerned about the determination and selection of key indicators, the choice of evaluation criteria and how the financial index system of enterprise performance evaluation. Of key non-financial indicators to determine, paper presents the view of the quality test, emphasis on the key non-financial indicators of the quality of information should have several characteristics of attention, and make comprehensive testing, effectiveness testing, the internal logic test, correlation testing, test matrix, to identify key non-financial indicators. Paper based on the evaluation criteria set basic principles and types of evaluation criteria to make a choice on the evaluation criteria. For the choice of evaluation methods, paper combines the theory of fuzzy comprehensive evaluation, using the fuzzy comprehensive evaluation method to describe the value-based management system of non-financial indicators of performance evaluation process in detail.