A Study On The Status Quo And Influencing Factors Of Non - Financial Indicators Of Small And Medium - Sized Enterprises In

Corporate performance is operating efficiency and operator performance of enterprises during certain operations. Performance evaluation is the use of mathematical statistics and operations research methods, the business must operate during profitability, asset quality, risk and business growth in debt and other operating results, in accordance with the appropriate evaluation criteria, through the establishment of performance evaluation index system of quantitative and qualitative analysis combine to make a comprehensive evaluation of the performance of enterprises.Not only for the quality of the performance evaluation of enterprises operating results to be assessed, but also an important basis for enterprise performance evaluation and compensation of employees. Since the beginning of the 1980s, people in traditional financial indicators based performance evaluation system questioned constantly explore suitable evaluation system, one of the most influential is the introduction of non-financial indicators. With further research, both in terms of content settings or measurement evaluation, non-financial indicators have been developed. However, most of the research is to explore the country in theory, less empirical research. Many foreign scholars have conducted empirical research, but does not meet the country’s special circumstances. How to choose the use of non-financial indicators have been highly controversial, especially small and medium-sized enterprises, due to other factors behind the management level, the choice to use on non-financial indicators more blind.Based on the above background, the factors affecting this paper, the use of non-financial indicators, combined with Yunnan SME centralized distribution, backward technology and equipment management level and other characteristics, design and questionnaires. To recover a sample of 165 small and medium enterprises in Yunnan, five research hypotheses proposed to construct a non-financial indicators of the degree of use of firm size, competitive strategy, competitive pressures, organizational structure, life-cycle of the five factors of the multiple regression model, using spss21.0 data analysis and testing to establish the causal relationship model.The following conclusions:first, the extent of the use of non-financialindicators significantly lower than the degree of use of financial indicators. Second, the extent of the use of non-financial indicators are considered less than significant degree, the extent of the use of non-financial indicators of SMEs is not enough. Third, the larger the enterprise, the use of competitive differentiation strategy of the enterprise, the greater the competitive pressures of the enterprise, the more inclined to use the non-financial indicators.