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Based View Of Sustainable Development Of Enterprise Performance Evaluation System

Posted on:2011-01-05Degree:MasterType:Thesis
Country:ChinaCandidate:S Q ChenFull Text:PDF
GTID:2199360308484051Subject:Accounting
Abstract/Summary:PDF Full Text Request
As we all know, enterprise performance evaluation is associated with the development of market economy has emerged as an institutional arrangement, is a mature market economy country for the supervision of the scientific method and effective business tool. Performance Evaluation of a strong guiding role, the more excellent the performance needs of business more excellent performance evaluation system to enable enterprises to fully tap the business potential of management, business risk prevention.Needless to say, performance evaluation system in Chinese enterprises mainly corporate financial benefit, that is, to evaluate the profit-oriented enterprises to maximize business performance and guide the direction of development of enterprises. But this performance evaluation system suffering the challenges of rapid economic development, the current enterprise performance evaluation system must be improved and perfected to meet the changing economic and social development needs. Therefore, to scientific, accurate business management to effectively measure performance, continuously improve, improve, supplement the traditional enterprise performance evaluation system under the premise of building business development strategies adapted to the new enterprise performance evaluation system, it is very necessary. With this, learn from domestic and foreign enterprises in this paper the performance evaluation of experience, based on the theory of sustainable development, based on our current market economy, building a new type of enterprise performance evaluation system.Research content, this paper first performance evaluation of the theory of domestic and foreign enterprises to do the necessary to comment, the analysis of enterprise performance evaluation of the economic environment facing proposed based on the evaluation of enterprise performance in China: The Practical Choice based on sustainable development Enterprise Performance Evaluation System. Second, from the perspective of sustainable development, to the value of stakeholder theory as the guide put forward a "three-dimensional one" performance evaluation content, in order to maximize enterprise value as a business performance evaluation system, strategic goals, social responsibility as a basic guarantee for the long-term performance, Construction of a new enterprise performance evaluation system. Finally, the reference balanced scorecard thinking and Fuzzy Method and AHP evaluation method combining enterprise performance evaluation model was constructed, and the use of a typical business to verify the model.Establishing and perfecting the enterprise performance evaluation system, is the ultimate goal of enterprise management and economic construction for service. The new enterprise performance evaluation system should be embodied in the following aspects: one is the perfect and improve the management of national enterprise effective way, 2 can be correctly and enterprise management behavior, improve the accounting information authenticity, Three is to promote enterprise can establish incentive and restraint mechanisms, 4 can be correctly understand oneself gap, set high standards development target, Five is can enhance corporate image consciousness, improve the international competitiveness, etc.In the research method, using standard research and case study combining. First, China enterprise performance evaluation of the economic environment and facing reality choice, enterprise performance evaluation of real options. Secondly, in-depth study under the conditions of market economy enterprise performance evaluation target and the evaluation index system. Finally using Fuzzy analysis, the index and construct the index weight, and performance evaluation model of the evaluation model is verified.
Keywords/Search Tags:Sustainable Development, Stakeholders, Performance Evaluation System
PDF Full Text Request
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