The Study, Based On The Performance Of State-owned Enterprises Under The Equilibrium Conditions Of The Interests Of Stakeholders

Performance evaluation for corporation is an important problem in the fields of capital market and corporation management. With the change from industrial society to information society, the content and emphases of corporation operation and management have changed much. Therefore, conventional performance evaluation based on financial measures is difficult to meet the requirement of the development of society. In new economic environment, how to evaluation corporation performance deserves to be researched.The main content of this article is: 1) The financial objective of state-owned enterprises is to seek a value balance for stakeholders under the condition of maximizing enterprise value. Besides, the value realization for shareholders under the condition of maximizing enterprise value hinges in establishing an effective performance evaluation index system. 2) It has discussed the real source of enterprise performance and closed combination between enterprise performance and stakeholders and analyzed a few common methods of enterprise performance evaluation. 3) The thinking on establishment of performance evaluation system for state-owned enterprises in China.The main view lies in: The financial objective of state-owned enterprises is a value balance for stakeholders under the condition of maximizing enterprise value. The enterprise performance derives from many aspects and is a result of combined effect of different elements. When performance evaluation index system is devised and selected by any evaluation organ, it shall put the following aspects into its account: 1) It shall have a real realization that the true source of enterprise performance...