摘 要
随着经济环境的复杂化和企业社会责任意识的增强，传统的财务指标已难以全面反映企业的综合绩效，因此引入非财务指标成为企业绩效评价体系的重要发展方向。本研究旨在探讨非财务指标在企业绩效评价中的应用价值及其实施路径，以弥补传统评价方法的局限性。通过文献分析、案例研究与实证检验相结合的方法，本文选取了若干具有代表性的非财务指标，如客户满意度、员工发展指数、创新能力及环境绩效等，并构建了一个多维度的绩效评价框架。研究结果表明，非财务指标能够有效补充财务数据的不足，为企业战略决策提供更为全面的信息支持。此外，实证分析发现，将非财务指标纳入绩效评价体系的企业，在长期竞争力和可持续发展能力方面表现更优。本研究的创新点在于首次系统性地整合了定性和定量分析方法，提出了适用于不同行业特征的非财务指标选择标准，并验证了其在实际应用中的可行性和有效性。这一研究成果不仅丰富了企业绩效评价理论，也为企业管理者提供了实践指导，有助于推动企业向更加均衡、可持续的发展模式转型。
关键词：非财务指标；企业绩效评价；可持续发展；客户满意度；创新能力
Abstract
With the increasing complexity of economic environments and the growing awareness of corporate social responsibility, traditional financial indicators are no longer sufficient to comprehensively reflect the overall performance of enterprises. Therefore, the introduction of non-financial indicators has become an important direction for the development of enterprise performance evaluation systems. This study aims to explore the application value and implementation pathways of non-financial indicators in enterprise performance evaluation, addressing the limitations of traditional assessment methods. By integrating literature analysis, case studies, and empirical testing, this paper selects several representative non-financial indicators, including customer satisfaction, employee development index, innovation capability, and environmental performance, and constructs a multi-dimensional performance evaluation fr amework. The results indicate that non-financial indicators can effectively complement the deficiencies of financial data, providing more comprehensive information support for strategic decision-making. Moreover, empirical analysis reveals that enterprises incorporating non-financial indicators into their performance evaluation systems demonstrate superior long-term competitiveness and sustainability. A key innovation of this research lies in its systematic integration of qualitative and quantitative analytical methods, proposing selection criteria for non-financial indicators adaptable to various industry characteristics, and validating their feasibility and effectiveness in practical applications. This research not only enriches the theoretical foundation of enterprise performance evaluation but also offers practical guidance for managers, facilitating the transition of enterprises towards more balanced and sustainable development models.
Keywords: Non-Financial Indicator；Corporate Performance Evaluation；Sustainable Development；Customer Satisfaction；Innovation Capability
目 录
摘 要 I
Abstract II
一、绪论 1
（一）企业绩效评价的研究背景与意义 1
（二）非财务指标在企业绩效评价中的研究现状 1
（三）本文研究方法与技术路线 1
二、非财务指标的理论基础与框架构建 2
（一）非财务指标的概念与分类 2
（二）非财务指标在绩效评价中的作用机制 3
（三）非财务指标评价体系的构建原则 3
三、非财务指标在企业绩效评价中的应用分析 4
（一）员工满意度与企业绩效的关系研究 4
（二）客户忠诚度对绩效影响的实证分析 4
（三）创新能力指标在绩效评价中的应用 5
四、非财务指标评价体系的优化与实践案例 5
结 论 7
致 谢 8
参考文献 9
