【中文摘要】现代企业业绩评价系统理论强调运用非财务指标补充传统的财务业绩指标，以减少管理者的短期行为。按照平衡计分卡的基本思想，综合业绩指标体系更有利于实现企业的价值最大化目标。本文基于代理理论，在中国制度环境下运用问卷调查数据实证检验评价指标多元化对企业绩效的影响。研究发现，评价指标多元化能够有效改善企业绩效，且对非国有企业财务绩效的改善程度更高。本文的研究结论可以为我国企业绩效管理实践提供理论指导和管理启示。
【Abstract】The modern performance measurement system theory suggests that nonfinancial measures can be used to supplement the traditional financial measures so as to restrict the short-term behaviors of managers. According to the basic idea of balanced score card，the comprehensive performance measurement system is more beneficial to achieve the maximum value of an enterprise. In addition， this paper empirically examines the effect of performance measurement diversity on corporate performance using the survey data in Chinese institutional environments.This study finds that performance measurement diversity is able to effectively improve the enterprise perfotmance，in particular，improves the financial performance of non-state-owned enterprises more than that of state-owned ones. Lastly，this paper provides essential theoretical guidance and practical implementation for the performance management in Chinese enterprises.国家自然科学基金项目“管理会计报告决策价值及其作用机理研究——基于呈报格式、任务特征和决策者认知”(71172228)、教育部新世纪优秀人才支持计划(NCET-09-0658
