Research On Enterprise Performance Evaluation Based EVA Comprehensive Balanced Scorecard

As a physical organization existed for economic goals,enterprise needs to evaluate the performance validly which cannot be done without the performance evaluation system.While the traditional performance evaluation system has defects and non-adaptability,so the researchers begin to devote to the theoretical innovation of the performance evaluation,and the new performance evaluation methods and evaluation indicators appears continually.EVA and The Balanced Scorecard are the most popular theory now,but their limitations are obvious.The article combines EVA with The Balanced Scorecard to form a new performance evaluation method -EVA Comprehensive Balanced Scorecard.This article introduces the two performance evaluation methods-EVA and The Balanced Scorecard,and establishes the EVA comprehensive balanced scorecard based on the analysis of the two evaluation system.The system takes EVA as a core and the final standards of the performance evaluation;The Balanced scorecard is the carrier and balancing tools.The EVA comprehensive balanced scorecard which is closely integrated with strategy faces to multiple stakeholders and makes the increase of the value as the ultimate goal.The article mainly solves two problems "how to build the EVA comprehensive balanced scorecard" and "how to evaluate enterprise performance with this system".It chooses evaluation indicators firstly,and innovatively uses FAHP method to identify the weight of these indicators.Finally the article evaluates the performance of the enterprise with the EVA Comprehensive Balanced Scorecard.The article is not only to build the performance evaluation model,but also to be used in enterprise as management tool to improve the management level.