非财务指标在上市公司业绩评价中的作用  

The Function of the Non-financial Indicators in the Performance Evaluation of Listed Companies

作　　者：李雪[1] 李娜[1] 

机构地区：[1]长春税务学院会计系,吉林长春130117

出　　处：《税务与经济》2009年第3期60-62,共3页Taxation and Economy

基　　金：吉林省社科基金项目(项目编号:2007235);吉林省教育厅社科"十一五"规划项目(项目编号:2007-32)

摘　　要：与财务指标相比,市场占有率、商誉、服务质量、员工培训、知识与智力资本等非财务指标更能体现上市公司的长期、持续的发展态势,能更准确地揭示出上市公司的未来发展和成长趋势,从而能够更全面地、多角度地反映上市公司的经营业绩,可以避免单独使用财务指标评价上市公司业绩所导致的上市公司短期经营行为的弊端,因此在分析和评价上市公司业绩方面具有不可替代的作用。Compared to the financial indicators, non-flnancial indicators such as market shares, goodwill, quality of service, staff training, knowledge and intellectual capital can better reflect long-term, sustainable development as well as the future and trends of listed companies. They can also show the operating performance of listed companies comprehensively from an all-around point of view. So the short-term drawbacks of operation of listed companies can be avoided if these non-financial indicators can be used to evaluate the performance of listed companies. Therefore, these non-financial indicators play an irreplaceable role in analyzing and evaluating the performance of listed companies.

关 键 词：非财务指标 上市公司 业绩评价 

分 类 号：F272.5[经济管理—企业管理]