Theoretic Analysis On Enterprise's Modern Performance Evaluation

With the development of ages, a turn has come into being, which indicates the single finance index has changed to synthesize index, and blended with modem performance evaluation excluding finance evaluation index. The balanced score card introduced by Caplan and Norton become the representation of this transformation of performance evaluation. This transformation has influenced our country greatly. The balanced score card has been introduced to our country and successfully applied in some enterprises. The modern performance evaluation represented by the balanced score card is originated from western developed country where the modern enterprise system is matured, thus the naturalization of performance evaluation to China has a long way to go. This is appeared in especially in the weakly theoretical studies.In this paper, the traditional performance evaluation and its shortcoming have been recommended at first. In the following part, the representation of modem performance evaluation, the balanced score card, has been thoroughly investigated. Finally the modem performance evaluation has got a thorough theoretical analysis and an attempt to explain the reason why this theory got so broadly application has been made. This paper also pointed out some problems that need to be paid attention during the adoption process in our country and thus boost the practically application of performance evaluation in our country. The theoretical analysis is developing from two perspectives. One is the effect of the appearance of stakeholder theory on performance evaluation, while other is the effect of soft system methodology on evaluation methodology.