A Research On Non-fanancial Indes Of Enterprise Performance Evaluation

Enterprise Performance evaluation is a systematic process.The evaluation of enterprise managersaccording to the aim of enterprise organization,through the selected evaluation objects,choose theevaluation factors that can fully reflect the evaluation content and evaluation standard that relevant of theenterprise target,and analysis the business operation process and its result with the scientific and reasonableevaluation method,and concluse enterprise performance evaluation result.Traditional financial data as theindex of the disadvantages of enterprise performance evaluation system gradually exposed.The founding ofNon-financial evaluation index system of enterprise performance need to dig deeper into thescientific,closing to the index of enterprise long-term development goals,In combination with financialindicators and Non-financial evaluation index,and evaluate enterprise performance.Through the study on the basis of predecessors, this paper thinks, the non-financial indicators into theperformance evaluation system, the first to choose suitable indexes to construct the index system, perfect.Of course, according to the contingency theory, index system of universal is not exist, we speak to improvethe index system, refers to fully reflect the evaluation of the main evaluation targets in a particularenvironment, reflect the index system of evaluation objects, but is not suitable for all enterprises indexsystem. The performance evaluation system is complete, including evaluation subject, evaluationtarget,evaluation object, evaluation index, evaluation standard, evaluation method, evaluation reports andother elements, each part has a lot of problems to solve. This paper is mainly a tentative study on refiningand processing of non financial indicators. On the basis of summarizing the research results and relevanttheory, we try to basic ideas of strategic management theory, stakeholder, system theory as a guide, nonfinancial index system from real estate development enterprises from the internal operations, employeelearning and growth, suppliers and customers of the four dimensions. In the construction of the evaluationindex of each dimension, we systematically on existing research and analysis, some indexes extracted fromscholars generally agree, appears frequently in the literature; on the other hand, we analyze thecharacteristics of the state-owned fasteners manufacturing enterprises,summarizes the key successfulstate-owned fasteners manufacturing enterprises performance factors. Then, a comprehensive evaluation method is proposed based on the combination of AHP and fuzzy evaluation method, and the state-ownedfastener manufacturing enterprises A is analyzed as an example, the process of comprehensive evaluation.The results show that, the evaluation of non-financial indicators of the state-owned fastener manufacturingenterprises A with financial performance is consistent, which proves the close relationship between nonfinancial performance and financial performance.At present,the state-owned enterprises are moving into the exploration phase,the establishment of theenterprise performance evaluation system is an important part of its reform,so as soon as possible toestablish and perfect the non-financial evaluation index system of enterprise performance,is not only theexternal requirement for the reform of state-owned enterprise,is also the inherent requirement of enterpriseinternal control.