Innovation is the key impetus for social and economic development. So as the major carrier of innovative conducts, innovative enterprises bear the important mission. Integrating the results of a questionnaire to accounting administrative staff and performance evalu- ating staff from state-owned and private, medium and large innovative enterprises, we analyzed the influence factors to performance ap- praisal in innovative enterprises and found that financial and nonfinancial indexes supplement each other and can reflect enterprise performance and core competitiveness in a systematical, full-scale and comprehensive way. The financial performance appraisal index is mare important; while, the nonfinancial index serves for financial index and finally combines with it to assess enterprise performance comprehensively%创新是推动社会与经济发展的重要因素，作为创新行为的主要载体，创新型企业承担着重要使命。结合对东北三省国有、民营大中型创新型企业相关的会计管理人员、绩效评价人员调查问卷结果，从财务与非财务两个层面对创新型企业绩效评价的影响因素进行分析，结果显示：财务层面指标和非财务层面的指标相辅相成，系统的、全面的、综合的反映企业绩效和核心竞争力，其中。财务层面的绩效评价指标最为重要，非财务层面的绩效评价指标为财务层面绩效评价指标服务并最终落实到财务层面对企业缋效进行综合评价。
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