Enterprise Performance Evaluation Index System

With our country's accession to the WTO and the acceleration of the globalism,the Chinese enterprises are confronted with both opportunities and challenges.Each big company is confronted with austerity challenge in the terms of corporation administration as the result of the new market environment.Reforming the corporation administration can ensure the staff apprehending the target in both short and long term, the certerion of the achievement appraisal, individual contribution in enterprise success, the emphases of stratagem and resource configuration, the relationship of achievement and reward. The improper administration will causes the resources waste, the decision to be chaotic, the management backwardness, as well as the perishing status ,murky price in the stock market. The modern enterprise is the production of the capital property rights and the management power separation, and the entity which capital owner entrusts professional managers to operate. The three power seperation of the property rights, the domination and the management power is the characteristic of artificial person adminition in modern company, which conduces the outcome of the agent.The moral hazard and the adverse selection are companying by the relationship of the agent. In order to assess the agent achievement,to engender the obligation and inspirit to agent, establishing the operator achievement appraisal index scientificly and properly seems very important to increase the enterprise value.Achievement appraisal is a key question in any economic system, and exists in each field, each respect of economic lives.As to indexes of the enterprises' achievement appraisal,a lot of scholars have issued their own views in our country.None scientific, intact or effectual achievement appraisal system which includes either financial appraisal or non-financial appraisal has been set up before now.There are many problems in the selection,quantity, proportion and criterion of achievement appraisal (Du shengli, 1999) The traditional indexes system of listed companies' achievement appraisal don't meet the needs of...