Index System Of Enterprise Performance Evaluation Research Based On Balanced Scorecard

Enterprise operating performance evaluation has been a hot topic in both the academic and business field around the world. Choosing indexes of performance evaluation is the core in structuring the performance evaluation system. Enterprise performance evaluation concerned in this paper is in the aspect of enterprise operating performance appraise from the eye of operator. After retrospectively summarizing previous the east and west research foundation of index system of enterprise performance evaluation and finding support from the whole frame and basic principles of the Balanced Scorecard, this paper puts forward a new strategic index system of enterprise performance evaluation with three levels and four aspects based on the Balanced Scorecard. This index system perfectly combines financial indexes and non-financial indexes, which will no longer pay attention to enterprise present financial performance only, but also pay close attention to the whole process of value creating in enteprises more, and reveal the real cause of enterprise performance increasing. The index system can evaluate enterprise operating performance more completely and more comprehensively. As for evaluating index system, this paper widens the range of financial indexes and evaluates enterprise financial performance from the aspect of accounting profit,economic profit and cash flow. Furthermore, the index system sets non-financial indexes and pay more attention to the logical combination of financial indxes and non-financial indexes. Especially, this paper does not intend to design a set of performance evaluating index system, in fact there is not a set of index system, which applies to all business in general. Therefore enterprises should design and choose evaluating indexes based on own strategic objective by considering the whole influent factors.