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本文通过对79家上市公司的问卷调查,揭示了中国上市公司非财务指标使用的现状、业绩相关性以及具体过程。统计检验发现,样本公司对非财务指标有一定程度的使用,而且非财务指标使用的数量与组织业绩正相关,但使用种类的多少却与组织业绩没有明显的关系。相对于以往研究,本文的创新之处是揭示了非财务指标影响组织业绩的具体方式,即非财务指标对组织业绩的贡献是通过帮助管理者有效设计/调整战略的中介作用而实现的。本文的研究结论为实务界推行和使用非财务指标提供了经验证据,同时也为未来的研究奠定了基础。
Through the questionnaire survey of 79 listed companies, this paper reveals the current situation of non-financial indicators of listed companies in China, the correlation between performance and the specific process. The statistical test found that the sample companies have a certain degree of use of non-financial indicators, and the number of non-financial indicators used is positively correlated with the performance of the organization, but the number of types of use is not significantly related to organizational performance. Compared with previous studies, the innovation of this paper is to reveal the specific ways in which non-financial indicators affect organizational performance. That is, the contribution of non-financial indicators to organizational performance is mediated through the help of managers to effectively design / adjust the strategy. The conclusions of this study provide empirical evidence for the implementation and use of non-financial indicators in practical circles, and also lay the foundation for future research.