随着资本市场竞争的加剧,利益相关者越来越不满足于仅仅运用传统的财务指标评体系对企业进行价值评估。同时,出于公司战略管理、绩效评价、激励机制的需要,非财务指标在企业绩效评价体系中的重要性日益显现。本文通过对国内外非财务指标研究成果的回顾,旨在能够对构建我国企业绩效评价非财务指标体系起到一定的参考和借鉴作用。 With the intensification of competition in the capital market, stakeholders are increasingly dissatisfied with the use of traditional financial indicator evaluation systems to evaluate their value. At the same time, due to the needs of corporate strategic management, performance evaluation, and incentive mechanisms, the importance of non-financial indicators in the corporate performance evaluation system is increasingly evident. Through the review of the research results of non-financial indicators at home and abroad, this paper aims to provide a certain reference and reference for building a non-financial indicator system for the evaluation of corporate performance in China.