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对非财务绩效指标的评价,是为了弥补传统财务绩效指标不能全面反映企业经营状况的不足。但中小企业自身的不足和非财务指标评价指标设计、实施的各种壁垒抑制了非财务绩效指标作用的发挥。要能使企业通过非财务绩效的评价获得真正的收益,就必须兼顾行业和企业特性,做到指标的重要性与可操作性、战略性和客观性并举。
The evaluation of non-financial performance indicators is to make up for the lack of traditional business performance indicators of financial performance indicators can not fully reflect the business. However, the inadequacy of SMEs themselves and the non-financial indicators evaluation indicators design and implementation of various barriers inhibit the non-financial performance indicators play. To enable enterprises to obtain real benefits through the evaluation of non-financial performance, we must take into account the characteristics of industries and enterprises, so that the importance and operability of indicators, both strategic and objective simultaneously.