Constructing The Performance Evaluation System Based On Value For The State-owned Enterprises

This article focused on the analysis of the improvement on the performance evaluation system for our country Enterprise. It was in the foundation of discussing the present limitation of our performance evaluation system, for example, the present performance evaluation system thought much of profit than corporation value, thought much of the short-term finance achievement than enterprise long-term strategic target. So, the paper used for reference of the balanced scorecard theory as well as the modern finance theory. It brought forward an advanced solution measure - the performance evaluation System based on value. And the performance evaluation System based on value for the state-owned enterprises made a target of maximizing shareholder value, introduced the advanced economical index- economic value added to evaluate the corporation value, achieved the balance on paying the proper attention to both enterprise's long-range objective and the short-term goal, the quota weight and the qualitative weight, the financial norm and the non-financial norm in the appraisal target designing.