摘要
非财务指标是否能预测企业财务业绩的增长,综合业绩指标体系是否适合我国企业,是我国理论与实务界普遍关心的问题。本文以76家国有企业为样本,系统分析了非财务指标“客户满意度”与企业财务业绩的相关关系,为我国企业建立综合业绩评价体系找到了实证依据。研究表明,客户满意度高的企业具有更高的盈利能力;从客户满意度提高带来的两方面作用来看,企业更可能是通过提高单位产品的利润率来提高盈利能力,而不是通过增加销售来提高盈利能力。
A growing number of accounting theoreticians believed that nonfinancial measures can provide incremental information, and multiple performance measures should be applied to Chinese enterprises. However, little empirical evidence is available on the behavior of nonfinancial measures. Using 2 year data from 78 state owned enterprises, this study provides evidence on the relationship between nonfinancial measures and financial performance. The results indicate that nonfinancial measure, customer satisfaction, is significantly associated with contemporary and future financial performance. Furthermore, high level customer satisfaction enterprises get higher profitability by increasing unit profit other than enlarging sales.
出处
《中国工业经济》
CSSCI
北大核心
2006年第11期99-107,共9页
China Industrial Economics
基金
教育部人文社会科学重点研究基地重大项目"基于价值管理的企业管理会计经验研究"(批准号05JJD630002)
关键词
非财务指标
客户满意度
综合业绩指标体系
业绩评价
nonfinancial measures
customer satisfaction
multiple performance measures
performance measurement
