| Performance evaluation is the enterprise in a certain period of production and operationactivities and comprehensive reflection of the achievements of the enterprise, which is theself control, implementation of an internal management mechanism of management byobjectives and the innovation in management system. The main performance evaluationmethods are: DuPont financial evaluation method, the Balanced Scorecard evaluationmethod, economic value added method, and it shows the following trends: performancegoals from monism to plurality. Effective enterprise performance evaluation system canmeasure the enterprise and management performance, enterprise strategic management andcore competence and long-term competitive advantage through the implementation ofperformance evaluation. The establishment and improvement of China’s enterprise perfor-rmance evaluation system is the primary task of the development of market economy inchina.After reviewing the domestic and foreign enterprises performance evaluation systemdevelopment process, on the base of theories related to corporate performance evaluationsystem，I analysis our current enterprise performance.Through researching the performanceevaluation system of existing in China, I point out that the performance evaluation systemof the current mainly on economic performance, which does not consider the nature ofenterprises in each industry field, and the lack of study on corporate social performance.The fourth chapter is the innovation which is: we should design enterprise performanceevaluation system weights of different perspective based on the stakeholders, and list thetwo corporations as an example of using performance evaluation system.Finally, I givesome suggestions on how to improve enterprise performance evaluation system and makethe forecast to the future development of performance evaluation system. |
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