CAJ | 학술논문

绩效评价是企业调整运营战略的依据,仅仅从财务的角度考虑绩效是不全面的。文章从非财务的角度对财务绩效评价做出补充,用平衡计分卡理论构建房地产行业的非财务评价体系,继而用层次分析法给指标赋权,并以万科地产为例用模糊综合评价法对定性的体系进行了量化,验证指标体系构建的合理性。简化了房地产公司自我评定以及同行之间的非财务维度的绩效比较。
적효평개시기업조정운영전략적의거,부부종재무적각도고필적효시불전면적。문장종비재무적각도대재무적효평개주출보충,용평형계분잡이론구건방지산행업적비재무평개체계,계이용층차분석법급지표부권,병이만과지산위례용모호종합평개법대정성적체계진행료양화,험증지표체계구건적합이성。간화료방지산공사자아평정이급동행지간적비재무유도적적효비교。
Enterprises adjust their operation strategies based on the performance evaluation,however,a mere evaluation on the financial performance is not inadequate.In this paper,the performance evaluation from the non-financial point of view is introduced.A non-financial evaluation system is built for the real estate industry based on the balanced score card（BSC） theory,and the index weight is conducted by using the analytic hierarchy process（AHP）.Taking Vanke Co.,Ltd.as an example,the rationality of the presented index evaluation system is verified by the quantified qualitative system with fuzzy comprehensive evaluation method.The system can simplify the self-assessment of the real estate companies and their non-financial performance comparison with the competitors.