Study On The Performance Evaluation Of Forestry Enterprises

Forestry enterprises are one of the most important parts of the national economy, and supply important materiality production and immateriality production for national economy. Including forestry industry product, there are still lots of non- forestry industry product, the management and development of which effects not only forestry enterprises, but also the development of the social and the whole country, in forestry enterprises, such as planting forest production At present, the performance evaluation on forestry enterprises is mainly about economic benefits, and little consideration on zoology benefits and social benefits. Because of the shortage of scientific and necessary check and supervision, lots of forestry enterprises just catch short-time economic benefits to cut woods and non-replant. On this condition, the quantity and quality of the forest plummet, and the Forest "Two-Crises" is more serious day after day.The basic concept and theory of the performance evaluation on the forestry enterprises is regarded as the start of this article. And this article absorbs and consults the western BSC and the method of national capital performance evaluation. Base on the theory of modern forestry industry and the development strategy of forestry industry, as well as the self-characteristics and especial operating target of the forestry enterprises, standing by the investors, this article constructs a performance evaluation index system of self-characteristics of Chinese forestry enterprises. The main achievements have the following several respects:(1) Completely describe the concept and theory of the performance evaluation on the forestry enterprises, and finger out that the performance evaluation on the forestry enterprises is just the evaluation on management and achievement of the enterprises. And base on the analysis on the factors and logical relations of the performance evaluation system, bring forward the basic suppose on performance evaluation research. (2) Combination revelation from western BSC and the method of national capital performance evaluation and the theory of modern forestry industry , the development strategy of forestry industry, as well as the self-characteristics and especial operating target of the forestry enterprises, finger out the basic idea of multi-level and multi-index system. (3) Construct the index system that combination financial index and non- financial index, and quantitative index and qualitative index. Use the AHP to calculate the index proportion, and use the Fuzzy Comprehensive Evaluation (FCE) and the Utility Coefficient Method (UCF) to calculate the quantitative index and qualitative index respectively ,and also mark off the evaluation conclusion together.The study of this article not only enriches and develops the theory of performance evaluation on forestry enterprises, but also supplies the way for the management, reform and development of forestry enterprises to achieves the continual healthy development of forestry industry andforestry enterprises and the harmoniousness among economic benefits, zoology benefits and social benefits.