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The Construction Of The Index System Of Performance Evaluation Of Enterprises Based On The Technical Innovation

Posted on:2014-02-07Degree:MasterType:Thesis
Country:ChinaCandidate:F XuFull Text:PDF
GTID:2249330398453350Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening-up, China has become the focus of world attention atmore than10%of the annual average GDP growth rate, but the mode of "Made in China"as well as the mode of "over-reliance on the resource" of economic development led to thequality and efficiency of China’s economic lack of efficiency. Technological innovation isthe strategic support to improve social productivity and comprehensive national power,China transform the economic development mode should replace "factor inputs" with the"technological innovation", during the period of "The Twelfth Five-Year Plan", China willaccelerate the transformation of economic development mode, make efforts to foster anddevelop strategic emerging industries, accelerate the use of high technology and advancedapplicable technologies to transform and upgrade traditional industries, and focusing onsupport for key projects leading role in industrial upgrading. Enterprises as the subject ofnational economy, its technological innovation and business performance are directlyrelated to China’s economy and society fast and well. In order to guide and inspire theenterprise strengthen technological innovation, to evaluate enterprise technology status andbusiness performance, which need to establish a scientific, perfect performance evaluationsystem.Scholars both domestic and overseas have researched on the topic of "technicalinnovation and performance evaluation" over the past decades. Based on a thoroughinvestigation and summary of these researches, comprehensive utilization of ManagementAccounting and econometrics knowledge and research methods, the paper establishes anindex system of performance evaluation of enterprises from three aspects of the scientificand technological innovation, the ability of sustainable development and managementinnovation. To determine the enterprise performance evaluation indicators weight valuesby questionnaire method and AHP. By a Case Study in Shandong Province manufacturinglisted companies, through empirical analysis and comparative analysis, Conclusion thatmanufacturing listed companies in Shandong Province in2011ranked results, whichobjective and truth. The paper provide theoretical basis and data support for the government departments and other stakeholders to evaluate business performance, guideand inspire scientific and technological innovation of enterprises. Finally, this paper drawconclusions, pointed out the limitations of this study and the future research directions.
Keywords/Search Tags:Preferment Evaluation, Technical Innovation, Index System
PDF Full Text Request
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