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随着市场经济体制在不断改革和完善,企业为了提升自身在市场的占有率,适应市场经济不断变化的形势,因此,在业绩评价中需要转变指标,逐渐从财务指标向非财务指标方向转变。财务指标只能对企业过去的财务实施评价,不能与市场经济发展相适应。而非财务指标,在注重企业发展的同时,更好地适应企业在市场经济中的需要。本文重点分析了非财务指标,并对其在企业业绩评价中应用状况进行具体研究,为促进企业提供了战略保障。
With the continuous reform and improvement of the market economic system, enterprises need to change their indicators in the performance evaluation in order to increase their market share and adapt to the changing situation of the market economy. Therefore, they gradually shift from financial indicators to non-financial indicators. Financial indicators can only evaluate the company’s past financial implementation and cannot be adapted to the development of the market economy. Instead of financial indicators, while focusing on the development of the enterprise, it is better adapted to the needs of enterprises in the market economy. This article focuses on the analysis of non-financial indicators, and conducts specific research on its application status in enterprise performance evaluation, and provides strategic guarantees for the promotion of enterprises.