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软件企业有着众多不同于传统企业的特征,如高固定成本和低变动成本、存货成本低和销售成本低、高技术与高投入、高成长与高收益、无形资产比重大等。这些特征决定了无法直接利用传统财务评价指标体系评价软件企业业绩。在充分考虑软件行业特征的基础上,在一定的业绩评价理论框架下,可以建立将财务指标与非财务指标相结合,运用若干层面的指标实施业绩评价的完整体系。
Software companies have many different characteristics from the traditional enterprises, such as high fixed costs and low variable costs, low inventory costs and low sales costs, high technology and high input, high growth and high yield, large proportion of intangible assets. These characteristics determine the direct use of traditional financial evaluation system to evaluate the performance of software companies. Based on the full consideration of the characteristics of the software industry, under the theoretical framework of performance appraisal, a complete system of performance appraisal can be established by combining financial indicators with non-financial indicators and using several levels of indicators.