摘  要:长久以来，许多企业的业绩评价都是以财务性指标为主要构成要素的。随着时代的进步，竞争日益激烈，传统单一维度的财务性业绩指标,已经越来越无法满足当代企业管理层的需求了，已经越来越明显的暴露了其弊端，因为财务性指标存在"短视"与"滞后"等不足。目前，将非财务评价指标引入业绩评价指标体系是企业业绩评价的一个显著趋势，要对企业的业绩进行客观的评价，要将财务指标与非财务指标结合起来，共同对企业业绩进行评价。但是，非财务业绩评价指标的设置并不是简单的，它还有许多的难题还在研究完善。本文还介绍了非财务指标的应用，总结非财务指标应用中经常出现的问题，并提出非财务指标正确设计的程序。

关键词：业绩评价  非财务指标  应用  问题与对策

ABSTRACT:For a long time, many companies are based on the financial performance evaluation indicators as the main constituent elements. With the progress of time, increasing competition, the traditional single-dimension-financial performance indicators, has become increasingly unable to meet the needs of modern corporate management has become increasingly evident exposes its drawbacks, because of financial indicators exist "short-sighted "and" lag "and other deficiencies. At present, the introduction of non-financial evaluation performance evaluation index system of enterprise performance evaluation is a significant trend in the performance of the enterprise to conduct an objective evaluation, to financial indicators and non-financial indicators combined together to evaluate the performance of the enterprise. However, non-financial performance evaluation is not a simple setup, it also has many problems still studying improved. This article also describes the application of non-financial indicators, non-financial indicators summarize the application recurrent problem, and propose non-financial indicators properly designed program.

Keywords：Performance Evaluation，Non-financial indicators，Application，Problems and Solutions