Performance Evaluation Practice, To Strategy-driven Company

With the business management into the strategic management of the age, the financial-based performance evaluation model does not meet the requirements of enterprise management. In practice, we find that the enterprise value-oriented performance evaluation model have many defects, the main defects are financial indicators of performance evaluation methods can not fully reflect the Financial condition and results of operations of business enterprise, and financial indicators mainly reflect the past operating results, can not play a guiding role in the future development of enterprises. To solve these shortcomings, we try to establish a business strategy-oriented performance evaluation model.In this paper, a listed real estate companies, for example, started The strategy-oriented study on evaluation practice of an enterprise performance, the study is to solve two problems:First, considering the consistency between the.performance evaluation and enterprise development strategy, analyzing from the Balanced Scorecard, evaluation subject, evaluation indicator system and industry sectors; second, in the context of strategic management, considering how to evaluate the level of Strategic Management, involving the design rationality of enterprise strategic objectives, the rigor of strategic plans, the level and the ability to enhance corporate strategic management, the degree of improving the business strategic competitiveness, the felicity of the strategic control.This article mainly is composed by four parts:the first is the introduction, mainly summarize the foreign and domestic literature of performance evaluation, describe four development stages of foreign performance evaluation, and classify and describe the domestic performance evaluation literature by the general theory and methods, different perspectives of performance evaluation system and performance evaluation system for different industries. The second part is the theory about the performance evaluation, involved in the economic theory and management theory. The third part is the developing stage of performance evaluation models. Cost-based performance evaluation model, financial-based performance evaluation model, value-based performance evaluation model and strategy-based performance evaluation model were discussed. The fourth part is an example of a listed real estate companies to start with corporate strategy-oriented performance evaluation body building practice. This section to build a real estate listing company's performance evaluation system, for example, based on the analysis of the strengths and weaknesses of existing performance evaluation models, discuss the impact of the strategy, stakeholders, corporate governance and industry characteristics, solve two issues:financial indicators of performance evaluation methods can not fully reflect the Financial condition and results of operations of business enterprise, and financial indicators mainly reflect the past operating results, can not play a guiding role in the future development of enterprises. On this basis, build strategy-oriented performance evaluation system, design static and dynamic performance evaluation system. The company's static performance evaluation system included the subject to evaluation, assessment objects, evaluation objectives, evaluation indicators, evaluation criteria, evaluation methods, evaluation procedures and evaluation reports. The company's dynamic performance evaluation system analysis the impact of the design rationality of enterprise strategic objectives, the rigor of strategic plans, the level and the ability to enhance corporate strategic management, the degree of improving the business strategic competitiveness and the felicity of the strategic control, to determine the adequacy of the company development strategies and improve the strategic management level.