Research On The Benefit Evaluation System Of Small And Medium Enterprise Based On Sustainable Development

With fierce market competition and developing technology, operation environment of Chinese small and medium-sized enterprises (SMEs) has undergone profound changes. Some small and medium-sized enterprises stagnate or go into liquidation. Administrators of SMEs come to realize the importance of economical benefits and sustainable development. Benefit evaluation which is a part of strategic management directly affect strategy decision-making. In the paper, we combine sustainable development theory to benefit evaluation theory, and set up the system of benefit evaluation that is suitable for Chinese SMEs. The system is intended to enhance the economic benefit evaluation and comprehensive benefit evaluation of SMEs, which is beneficial to strategy decision-making and sustainable development.The main research object of this paper is benefit evaluation of producing and processing enterprises, which is based on idea of supervisors. This paper firstly introduces the theory of sustainable development and sustainable development. Then the paper presents development of SMEs and problems of benefit evaluation. On this basis the paper introduce the framework of SME benefit evaluation system based on sustainable development. The SME benefit evaluation system based on sustainable development includes the goal, the principles, the establishment and the use of the system. There are two kinds of the benefit evaluation models——economic benefit evaluation model and comprehensive benefit evaluation model.The system of SMEs benefit evaluation based on sustainable development will help to understand and grasp the changes of SMEs development and operation, detect the problems existed in SMEs development and impacts of these problems, speed up improvement of SMEs operation mechanism and improve benefits and increase sustainable development capacity of SMEs.