Research On Enterprise Strategy Performance Evaluation Of Multi-dimensional And Adding Cash Flow Indexes

With the advent of knowledge economy era, the competition among enterprises is increasing intense, which causes enterprise both pay attention to the current survival and the future development.In this background, enterprises face more strong pressure and challenge. Traditional enterprise performance evaluation system is not only difficult in the new economic environment for enterprises to make full and objective evaluation of performance, but also can not meet the requirement of strategic management under the knowledge economy era. Therefore, we must instruct scientific and effective performance evaluation system to adapt to the business environment of enterprises and reflect strategic requirements.Base on the foreign and domestic performance evaluation, this paper attempts to instruct enterprise strategy performance evaluation system of multi-dimensional and adding cash flow indexes through elaborating the basic theories of enterprise performance evaluation, include the basic concepts of enterprise performance evaluation, the basic theory-system theory and the supporting theory-strategic management theory. The enterprise performance system of financial indexes combined with non-financial indexes is based on strategy. The system is multi-level performance evaluation system which contains 5 first-level indexes,13 secondary-level indexes and 47 third-level indexes. It is worth mentioning that cash flow indexes added to financial indexes can reflect true performance. In short, on the one hand, the construction of system is beneficial for using the result of evaluation to find problems in the operation process in order to improve enterprise management; on the other hand, the construction of system is beneficial for overcoming the disadvantages of traditional performance evaluation system, which values the results of performance evaluation but neglect the evaluation to impact of performance evaluation process, In fact, the process of performance evaluation is also important, as it directly contributes to the competitive developments and the future performance level of enterprise. So this paper increases some parts of process performance evaluation whiling constructing the performance evaluation system.According to the nature of this system and the fuzzy characteristics of enterprise performance, this paper proposes multi-level fuzzy comprehensive evaluation method on entropy basis as evaluation of the system and introduces the steps of performance evaluation. This method is combined to entropy method, AHP and comprehensive evaluation method. The paper tests the feasibility and validity of the method with a case.