Based On Internal Reports, Internal Management Performance Evaluation Studies

Since the 1980s of the 20th century, Western internal management performance measurement has been constantly innovated. It has emerged as Economic Value Added (EVA), the Balanced Scorecard (BSC), the Prism Performance of many performance measurement systems, and has been widely used in practice. The event showed the necessity and importance of the internal management performance measurement. In China, state-owned enterprises have occupied a dominant position, the operating performance measurement has long been advocated by the government. The formulation and promulgation of the three operational performance measurement systems have been controlled by the state. Using the performance measurement system, the operator's performance measurement was divided into many grades. Owners decided to use it as the basis for a reward. So it is the external measurement from owners. The needs of the enterprise management performance measurement arose from the 1990s in the 20th century. We didn't pay enough attention to the internal management performance measurement, as a result, it took on a multi-measurement. The confused situation of the internal management performance measurement is extremely unbeneficial to the business plan, control, operation and management. Moreover, performance measurement used the financial report as the information origin, but ignored the enterprise internal report information. The internal report system has not obtained a more perfect establishment and development. It caused the excessively attention to the financial report. As the operator ,using the financial report to evaluate is not enough.Making use of the former studies, based on the review of the internal report and the internal management performance measurement, the writer summarized the content of the internal management performance measurement and the internal report, constructed the internal management performance measurement system on the basis of the internal report.The text altogether divides into five parts:Part one, the writer elaborated the motive and value to select the article topic firstly. Then the writer introduced briefly the article research frame and the research technique. This is the introduction.Part two, the writer summarized the domestic and foreign literatures about the internal report and the internal management performance measurement, and pointed out the weak in the research, and obtained several points of beneficial enlightenment, thus promulgated the object of study and the research goal.Part three, based on the content of internal report and internal management performance measurement, the writer opened out the relations between the internal management performance measurement and the internal report. It is a full theory prepare for the system construction.Part four, it is the core part of the article. To construct a set of perfect system, there must be a solid foundation and a clear logical research mentality. The writer firstly has been pointed out the enterprise financial management goal and the enterprise hierarchical structure, and proposed the system construction logical mentality. In the construction of the internal management performance measurement system, the writer analyzed the performance measurement from the capital management center, the property management center, the commodity management center, and the production management center. As the information carrier to the measurement target, the internal report satisfied the needs to measurement. Therefore the writer designed the internal report system for the internal management performance measurement. Finally the article obtained the internal management performance measurement overall frame based on the internal report.Part five, the writer gave a general review of the full text, and summarized the limitations and the innovations to the article. It paved the way for the following research.