Research On GEVA-VC Enterprise Performance Evaluation Indicators System In Jiangxi Copper Company Limited

China's current system of performance indicators for the role of the evaluation is mainly to reflect corporate profits and maximize shareholder value, ignoring the environment, intellectual assets and other factors, does not reflect the maximization of corporate value. In order to overcome the above-mentioned shortcoming, the GEVA-VC enterprise performance evaluation system adds the GEVA indicator, using VC as the classification methods, and combines the company's financial indicators with non-financial indicators. Using the GEVA-VC enterprise performance evaluation system, business managers enable to start with the enterprise's internal and external environment, fully integrated to evaluate the performance of enterprises, to draft business development strategies.In this paper, firstly, based on the GEVA and VC basic theoretical concepts, author explores factors on GEVA, defining and classifying environmental costs and benefits, and gives the specific steps to calculate GEVA. Secondly, using the classification methods of the value chain, author divides the system of performance indicators to eight categories, including financial enterprises, research and development, services, human resources, production processes, supplier relationships, customers, external environment, then, selects some indicators based on previous studies, adds GEVA and other new financial indicators, which reflect the environment and business, focus on the selection of indicators and evaluation methods, and establishes the GEVA-VC enterprise performance evaluation system from seven aspects, including the objective of evaluation, the subject of evaluation, the object of evaluation, evaluation criteria, evaluation indicators, evaluation methods, the reports of evaluation. Thirdly, author applied the GEVA-VC enterprise performance evaluation system and principal component analysis to the performance evaluation, acquires company's structure and composite score, and evaluates the business operation of Jiangxi Copper Company Limited from 2008 to 2010 better. Finally, to make the GEVA-VC performance evaluation system can be more widely applied, author take a proposal on the implementation of institutional mechanisms.