业绩评价中公司特征与非财务指标的选择  

Corporation Characteristics Effect and Non-financial Measures in Performance Measurement

作　　者：苏文兵[1] 熊焰韧[1] 李运[1] 常家瑛 张吉翔[1] 

机构地区：[1]南京大学会计学系,江苏南京210093

出　　处：《山西财经大学学报》2009年第5期66-72,共7页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(70572049)

摘　　要：利用调查数据,采用实证方法对企业评价指标的选择及评价效果的影响因素进行了分析。研究发现,外部的市场压力、企业的竞争战略、规模和分权程度对企业是否采用非财务指标进行考核有显著影响,而业绩评价效果的好坏则受到非财务指标的使用程度、评价指标对企业战略的反映程度、考核的激励程度及其严厉程度等因素的显著影响,财务指标的影响不明显。In recent years, practitioners and scholars have expressed concerns with performance measurements, but most present research- es are case studies or survey reports, and few of them analyze the factors that affect the choices of enterprise＇ s performance measures and the effect of performance measurement. This paper tries to discuss these questions using data in the survey. Based on the empirical study, the paper suggests that market pressures, competitive strategy, organization size and the degree of decentralization are associated significantly with non - financial measures usage.

关 键 词：业绩评价 平衡计分卡 公司特征 非财务指标 

分 类 号：F272.5[经济管理—企业管理]