业绩评价中公司特征与非财务指标的选择.docVIP

业绩评价中公司特征与非财务指标的选择 山/西/财/经/大/学/学/报 2009??5??JournalofShanXiFinanceandEconomicsUniversityMay.,2009?31???5??Vol.31No.5????????业绩评价中公司特征与非财务指标的选择苏文兵,熊焰韧,李 运,常家瑛,张吉翔(南京大学会计学系,江苏南京210093)[?? ??]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9b研究发现,外部的市场压力a企业的竞争战略a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a评价指标对企业战略的反映程度a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b[?????]业绩评价; 平衡计分卡; 公司特征; 非财务指标[??????????]F272.5 [?????????]A [????щ??]1007-9556(2009)05-0066-07CorporationCharacteristicsEffectandNon-financialMeasuresinPerformanceMeasurementSUWen-bing,XIONGYan-ren,LIYun,CHANGJia-ying,ZHANGJi-xiang(SchoolofAccounting,NanjingUniversity,Nanjing210093,China)Abstract:Inrecentyears,practitionersandscholarshaveexpressedconcernswithperformancemeasurements,butmostpresentresearch-esarecasestudiesorsurveyreports,andfewofthemanalyzethefactorsthataffectthechoicesofenterprise.sperformancemeasuresandtheeffectofperformancemeasurement.Thispapertriestodiscussthesequestionsusingdatainthesurvey.Basedontheempiricalstudy,thepa-persuggeststhatmarketpressures,competitivestrategy,organizationsizeandthedegreeofdecentralizationareassociatedsignificantlywithnon-financialmeasuresusage.KeyWords:performancemeasurement;BalancedScoreCard;corporationcharacteristics;non-financialmeasures ??a??????????????????????,?????????a??????a???????????????????#????(Wall)1928???????/??????????????????,????????????????????????????????,?????????????????????????????????????????/???????a??????,??????????????????b???????????????????????????a?????,?????a????0??р?,??????a???????????????,???????????????????????????????????????????????b?????р?????????,???????????????????????Rigby(2001[2])????1993??1999??К??a????a????,???????????????????????????????,????????15???????5157??????????????????????????????????????????b??,44%???????????BSCb????,????1~5??????????????(BalancedScoreCard,???????????????????????,BSC????????3.85??,BSC)???????????????????????????#S#????????????????????????????????????(3.76??)b???????????