The Study On Non-Financial Performance Evaluation System Of Urban Agricultural Enterprises In Harbin

Agriculture plays an important role in our national economy.2012Central Document No. pointed out that to achieve sustainable agriculture and stable development of long-term to ensure the effective supply of agricultural products, the fundamental way in science and technology. Urban agriculture as the forefront of agricultural technology to play its role more and more the concern of all levels of government. Urban agricultural enterprises are the carrier of urban agriculture, the performance of urban agricultural enterprises with scientific, rational and objective assessment is the basis of long-term health development of urban agriculture, Released by the Ministry of Finance "Performance Evaluation of Operating Rules (Amendment) does not contain this type of urban agricultural enterprises, emerging companies. Therefore, in building a performance evaluation of the characteristics of urban agriculture and its evaluation is very important practical and theoretical significance.Enterprise performance evaluation, including evaluation of financial performance and non-financial performance evaluation of two parts, which, financial performance evaluation for the production and operation activities, focusing on short-term performance; non-financial performance evaluation is more concerned about the whole process of production and operation concerned about the long-term performance. Agricultural production cycle length and other reasons, the application of non-financial performance evaluation of practical significance in the urban agricultural enterprises, all-round supervision of business process, which found deficiencies in the process of enterprise development and make appropriate recommendations. This article focuses on the city of Harbin City, agricultural enterprises, non-financial performance evaluation system study. First, domestic and foreign advanced enterprise performance evaluation methods were reviewed, after a summary found in China compare the two recognized evaluation system, evaluation system, respectively, for the balanced scorecard and performance of state-owned capital, both intrinsically linked. This article as the basis of non-measurable indicators of performance evaluation system of state-owned capital improvement (non-measurable indicators that non-financial indicators), forming the basic framework of corporate non-financial performance evaluation. Performance evaluation system of the basic framework of the original state-owned capital in the eight non-measurable indicators (qualitative indicators) to convert the eight sub-objectives to achieve the corporate strategy, belong to the customer, internal business process, learning and growth, the four dimensions of social feedback and each sub-goal of the evaluation index gives advisory in nature, a combination of quantitative indicators and qualitative indicators, so that non-financial performance evaluation results are more comprehensive and objective. Secondly, in order to improve corporate non-financial performance evaluation framework to select the key non-financial performance indicators, according to the status of urban agriculture enterprises in Harbin City, the formation of non-financial performance evaluation index system of urban agricultural enterprises in Harbin City. Fuzzy comprehensive evaluation method to evaluate the experience of many industry experts and the national common agricultural enterprises standards as evaluation criteria. Kingsford Group of Heilongjiang Province, as a simulation evaluation of the object, by the above method, the final value of comprehensive evaluation and the results were analyzed to verify the rationality of the evaluation system, and finally put forward suggestions to improve the non-financial performance of Kingsford, Heilongjiang Province Group. Evaluation system of non-financial performance of agricultural enterprises of the city of Harbin City, contribute to the development of effective measures to prevent the problems faced by the future development of urban agricultural enterprises, and gradually improve business performance, but also on the future of Harbin City and other urban agricultural enterprises of non-financial performance of the play a draw. The development of urban agriculture as an important carrier of urban agriculture, its findings will boost the urban modern agriculture...