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Protection Of The Interests Of Investors Based Enterprise Performance Evaluation System

Posted on:2010-05-02Degree:MasterType:Thesis
Country:ChinaCandidate:L L LiuFull Text:PDF
GTID:2199360272494162Subject:Accounting
Abstract/Summary:PDF Full Text Request
As a science of continuous development, performance evaluation has always been the concern of the society and the field. Performance evaluation services for the main body of evaluation and the most important body in the enterprise performance evaluation system is the investors. In the situation which the interests of investors are not under effective protection , building a scientific enterprise performance evaluation system to protect the legitimate rights and interests of investor is of quite important practical significance.This paper reviews the development of performance evaluation domestic and abroad to get conclusive description. On this basis, this article introduces the popular four methods of performance evaluation currently in detail. Through the comparison and analysis of four methods, author gets the conclusion that these methods still have defect in the protection of the interests of investors. And this is also the starting point of the paper.Following, the paper introduces the theoretical foundation required in the construction of the performance evaluation index system based on the protection of the interests of investors. At the same time, author described this article' practical significance from three aspects. Finally, studied and referred to the existing methods of performance evaluation; combined with the current social environment in China, aimed to protect the interests of investors, this paper estabished a set of integrated operational performance evaluation system, using AHP method to choose a reasonable weights for the indicators.This study based on the inadequacies of the present performance evaluation method builds a performance evaluation index system, hoping to provide a reference for evaluating the performance of modern enterprises in China objectively.
Keywords/Search Tags:Performance evaluation, Protection of Investors' Interests, index system
PDF Full Text Request
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