非财务指标与未来财务业绩的价值相关性：理论分析与实证研究毕业论文.docVIP

毕业论文 （20_ _届） 非财务指标与未来财务业绩的价值相关性：理论分析与实证研究 摘 要 经营业绩评价可以客观、全面地反映和衡量企业经营管理水平，传统的业绩评价指标体系以财务指标为主，面向过去，无法预测未来业绩。加入非财务指标的使用成为经营业绩评价的最新发展趋势，因为非财务指标的前瞻性、长期性、动态性等特点弥补了财务指标的不足。平衡计分卡强调了财务指标和非财务指标的有机结合，反映了业绩指标和经营业绩之间的因果关系，成为了一种新型的战略管理工具。越来越多的企业之所以会选择非财务指标，是因为他们认为非财务指标的使用程度越高，企业未来的经济效益就越高。因此，非财务指标与未来财务业绩的价值相关性值得研究。但非财务指标涵盖了很多内容，本文选取了其中一个最具代表性的非财务指标即顾客满意度，通过对顾客满意度与未来财务业绩价值相关性的实证研究来验证非财务指标的经济后果。在理论分析和实证研究的基础上，本文提出了以顾客满意度为代表的非财务指标与未来财务业绩存在显著正相关的观点。 关键词：Abstract Performance Evaluation can reflect and measure the enterprise management level objectively, comprehensively, and fairly, the traditional performance evaluation index system based on financial indicators which for the past, and can not predict future results. The latest performance evaluation trends in the use of non-financial indicators, because the non-financial indicators have the characteristics of forward-looking, long-term, dynamics, and make up for the lack of the financial indicators. Further, Balanced Score Cards emphasize the combination of financial indicators and non-financial indicators, and become a new type of strategic management tool. The reason why more and more enterprises will choose non-financial indicators is that they believe the higher level non-financial indicators use, the higher future economic benefits the enterprises get. Therefore, the relationship of the non-financial indicators and financial performance is worth studying. But the non-financial indicators includes a lot of contents, we can select the customer satisfaction as one of the most representative indicators. Research the relationship between customer satisfaction and future financial performance to verify the economic consequences of non-financial indicators. Based on the theoretical analysis and empirical research, the paper proposes the view that existing positive relationship between non-financial indicators which is represented by customer satisfaction and financial performance. Keywords: Operating Performance Evaluation; Non-fin