With the economic globalization, market competition is becoming more and more intense, and enterprise management has entered a phase of strategic management. As one of the important means of enterprise management, enterprise performance evaluation of enterprise management has also developed. The study of enterprise strategic performance evaluation becomes a hot spot in practical and theoretical research. The strategic performance evaluation index system is the core of the strategic performance evaluation system. According to the contingency theory, with the development of enterprise and the changing of internal and external environment, enterprise performance evaluation indexes should be adjusted accordingly. However, most of researches on enterprise performance evaluation index system are general and static, and although some scholars mentioned that it should consider the impact of enterprise life cycle, they did not conduct an in-depth and system study.This paper studied the construction of enterprise strategic performance evaluation index system systematically, basing on the impact of enterprise life cycle. Firstly, this paper presented the background of the study, the research at home and abroad and the related theories on enterprise performance evaluation briefly. Secondly, this paper analyzed enterprise strategic targets and operating characteristics in every phase of enterprise life cycle and listed core factors. Thirdly, this paper constructed the strategic performance evaluation index system considering enterprise life cycle. Finally, basing on the construction of the evaluation index system and the collected date, this paper conducted empirical study on the strategic performance evaluation indexes of the growth and maturity stages. |