The Research Of Enterprise Performance Evaluation System

Nowadays,enterprise performance evaluation is regarded as a great subject to enterprise field and accounting field. It appeared in the early of 20 century,since then,a lot of new evaluation thoughts and evaluation methods come out. Especially in 1990s,the appearance of Balance Scorecard greatly broaden the space of evaluation theory. Meanwhile,It has provided great help to practice and has been adopted by 60 percent big banks.In China,enterprise performance evaluation is still at the beginning stage. Although some enterprises have been using it and have gained some research results,its function is still very limited,For the lack of enough attention and support. Whats more,the old method which takes financial targets as the main way has a lot of shortcomings. The information generated from the old accounting system can't support the forming of strategic plan and the implementation of strategic plan.Therefore,it will be of great significance to research enterprise performance evaluation deeply in increasing competitive ability of Chinese enterprises.The main arguments of the thesis can be summarized as follows:1.Putting the goal of performance evaluation system into the center,the thesis has studied the basic principles and procedures in establishing performance evaluation system and regards that the basic elements of performance evaluation system include main part,object,goal,target,benchmark and evaluation report.2,Each target and target system has its own good points and drawback. It is very useful to set up a target system by synthesizing various methods.3.In order to associate enterprise goal with manager goal effectively,people should evaluate enterprise performance and manager performance separately.4.There are a lot of environmental factors that influence performance evaluation system,some are internal factors and others are external factors.5.Through analyzing the concrete operating course,the thesis discourse upon the practical application of synthetic performance evaluation method,which is significant when people put performance evaluation into practical operation.