Refers to all aspects of the evaluation object. The selection of evaluation indicators should be based on the characteristics of the object and system objectives, and in line with the principles of system design. The performance evaluation system involves aspects related to the evaluation object and corporate strategic goals, the so-called key success factors, that is, the specificization of corporate goals. These key success factors are reflected in the evaluation indicators. Key achievement factors include financial and non-financial aspects, and evaluation indicators also include financial and non-financial indicators. How to accurately reflect the key success factors in each specific index is an important issue in the design of the performance evaluation system. The financial aspect is mainly evaluated from the aspects of financial efficiency, asset operation, solvency, development ability, etc., and the non-financial aspect is mainly evaluated from the aspects of customers, quality, process, and learning.
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