Research On The Establishment Of Non - Financial Index System

Currently, China is still in the transition from industrial society to the information society era, complex internal and external environment of business management, when making strategic decisions in enterprises under the new situation can no longer rely solely on traditional financial evaluation system. Enterprises want to gain a competitive advantage in the fierce competition, first you have to define a clear long-term strategy, in order to ensure the completeness, correctness and feasibility of strategic decisions, and indeed some non-financial information with a strategic role, perform financial analysis of the enterprise strategy, it is necessary to introduce non-financial evaluation indicator system to compensate for the shortcomings of traditional financial evaluation index system. Currently, both at home and abroad scholars also on should attention non-financial indicators in enterprise development in the of role, and should established non-financial indicators of of evaluation system, related aspects for has many research, business also in attempts to used non-financial indicators, but regardless of is academia also is business for non-financial indicators of research and using of mostly concentrated in performance evaluation aspects, in put non-financial information for quantitative on enterprise financial analysis in the to of research less. So this is using the balanced scorecard, use the balanced scorecard theory to comprehensive corporate financial information and corporate strategies in the character of, and establishment of index system of non-financial and non-financial indicators are enables nonfinancial to quantitative research into enterprise financial analysis system. Firstly, domestic and foreign scholars’studies found in the literature for non-financial information in various fields of study, for most of the research and application of non-financial indicators focused on evaluating the performance of, in quantifying non-financial information on corporate financial analysis of the research. Enterprises are facing internal and external management of a complex and changing environment, then the information needs of your enterprise in the strategic decision-making process number and type are new requirements and financial evaluation of traditional indexes obsolete, single Board of, one-sided weakness can be good to make up for the non-financial evaluation indicator. Then I thought of using the balanced scorecard to comprehensive corporate financial information and corporate strategies in the character of, and establishment of index system of non-financial and non-financial indicators are enables nonfinancial to quantitative research into enterprise financial analysis system.