The Research Of Jinan Municipal State-owned Supervision Enterprise Performance Evaluation System

Enterprise performance evaluation has important theoretical and practical significance in today's business and accounting. To construct a scientific and reasonable enterprise performance evaluation system fit the requirement of our country's socialist market economy development. In the modern market economy condition, enterprise performance evaluation is not only the basic method and important bases of keeping and adding the value of state-owned capital, but also an effective way for the enterprise deepens the reform, improving the management and efficiency. The core of enterprise performance evaluation of enterprises is as the basis of enterprise rewards and punishment by comprehensive management of enterprise performance according to the quantification and the dual non-quantitative index, analysis comparison refer to certain standards and scientific judgment on the enterprise's advantages. From the view of state-owned assets supervision and administration department, as a sponsor, to correct exercise state-owned capital ownership rights and make the enterprise's management behavior consistent with the interest of the owners, it needs to set up a scientific, rational, fair and impartial assessment system. After years of development and perfection, the existing performance assessment regulatory measures in Jinan state-owned enterprise has made some achievements and has carried on the comparison and objective evaluation for enterprise's profit ability, the assets quality, debt risks, business development and management situation and so on. But with the unceasingly deepening of performance evaluation work, many new problems appears such as the accounting information distortion, the evaluation standards lag, the determination of the target, neglect of non-financial indicators aspects. Therefore, the further improvement and innovation of existing evaluation system and the overall improvement of state-owned assets management efficiency and competitive ability, is advantageous in fulfilling the state-owned enterprise assets management target, establishing the effective incentive and restraint mechanisms, promoting the state-owned enterprise comprehensive development in operation, management and reform. 3 In view of this, this article describes and analyzes the contents, methods and implementation effect of the existing performance evaluation regulation system construction in Jinan state-owned enterprise and, then, points out the main problems. Combine with the construction of new-style state-owned assets supervision and administration system, this article puts forward a set of relatively complete science performance evaluation method through five chapters discusses. In the first chapter, the study background, purpose and meaning are briefly described. In the second chapter, with the deep research on the academic material and the comparison and reference performance evaluation system at home and abroad, this article systematically introduces the balanced scorecard, Eva and other advanced enterprise performance evaluation methods and provides sufficient theoretical methods basis for the state-owned enterprise performance appraisal management, and by reviewing the development course of state-owned enterprise performance evaluation, this paper expounds the necessities of the Sasac to establish a state-owned supervision enterprise performance evaluation system as a investor. In the third chapter, the content, method and effect of the construction of existing business performance regulatory evaluation system in Jinan state-owned enterprise are described and analyzed. The fourth chapter, with questionnaire and survey, further analysis are made on the current problems existing in the performance evaluation, as the foundation for the subsequent chapter's further discussion. At last, the fifth chapter, Combining the supervision of state-owned enterprise, it is recommended for the balanced scorecard as the general framework and use relevant indicators such as Eva, financial budget, environmental assessment to design a more scientific performance evaluation system. Thus, the performance evaluation of assessment index are redesigned from a financial, customer, internal management, learn and grow aspects, and it has certain innovation meaning and reference for scientific evaluation on enterprise operator performance and promoting the nice and fast development of state-owned enterprise.The characteristics and innovations in this paper:first, based on the reality of Jinan state-owned enterprise supervision, the paper describes the content, objectives and principles of the evaluation systematically; second, with the study of the balanced scorecard and economic value theory, the paper puts forward a new view of performance...