非财务计量业绩评价是管理控制发展的一个重要方向,形成了不少的相关文献,本文对其中的一些主要文献做一个综述,包括两部分内容,一是什么因素引致非财务计量,二是非财务计量是否是财务计量的先导。 Non-financial measurement performance evaluation is an important direction for the development of management and control, and many related literatures have been formed. This article reviews some of the major literature, including two parts. First, what causes non-financial measurement, and second, non-financial Measurement is the forerunner of financial measurement.