非财务指标与企业财务业绩相关吗——一项基于中国国有企业的实证研究

被引：23

作者：

张川 ^{[1
]}

潘飞 ^{[2
]}

John Robinson ^{[3
]}

机构：

[1] 上海海事大学经济管理学院

[2] 上海财经大学会计学院

[3] 英国诺森比亚大学纽卡斯尔商学院

来源：

中国工业经济 | 2006年 / 11期

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;

D O I：

10.19581/j.cnki.ciejournal.2006.11.013

中图分类号：

F275 [企业财务管理]; F224 [经济数学方法];

学科分类号：

0701 ; 070104 ;

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。

引用

页码：99 / 107

页数：9

共 21 条

[1] An Empirical Investigation of an Incentive Plan that Includes NonfinancialPerformance Measures. Banker,R.D,Potter,G.,Srinivasan D. The Accounting Review . 2000
[2] Customer Satisfaction and Future Financial Performance Discussion of are NonfinancialMeasures Leading Indicators of Financial Performance?An Analysis of Customer Satisfaction. Richard A,Lambert. Journal ofAccounting Research . 1998
[3] Do Financial and Non-financial Performance MeasuresHave to Agree. McNair,Carol J,Lynch,Richaed L,Cross,Kelvin F. Management Accounting . 1990
[4] Performance Measures Congruity and Diversity in Multi-task Principal/Agent Relations. Feltham,G.A,and J Xie. The Accounting Review . 1994
[5] Anderson,Claes Fornell,&Sanal K Mazvancheryl,Customer Satisfaction and Shareholder Value. Eugene W. .Journal of Marketing . 2004
[6] Measuring the High Payoff from Satisfied Customers. Band,William. Sales&Marketing Management inCanada . 1988
[7] Do Patient Perceptions of Quality Relate to Hospital Financial Performance. Nelson,Eugene C.et al. Journal of Health Care Marketing . 1992
[8] How Does Service Drive the Service Company. Quinlan,Michael R.et al. Harvard Business . 1991
[9] Larcker Are Non-financial Measures Leading Indicators of Financial Performance?An Analyses of Customer Satisfaction. Ittner C.D.,and David F. .Journal of Accounting Research . 1998
[10] The Balanced-scorecard:Measures that Drive Performance. Kaplan.S.,and D Norton. .Havard BusinessReview . 1992

← 1 2 3 →