Research On Comprehensive Performance Evaluation Model Based On Stakeholder Perspective

Enterprise performance evaluation is an integral part of modern enterprise management, and also an innovation of modern enterprise system, regulating, guiding, motivating enterprise management behavior. In recent years, economic globalization continues deepen, market increasingly active. Connection of enterprise and its stakeholders are also extremely close, specific investments of stakeholders have an impact on the enterprise’s production and business activities, and business activities also generate risks to affect their earnings. As a result, stakeholders and enterprise gradually formed a symbiotic relationship.On the basis of in-depth study of enterprise performance evaluation theories and excellent existing comprehensive evaluation model, determine the feasibility of combined the balanced scorecard, performance prism,"input-output" thought. Take stakeholder theory as a basis, we generate the thought of "input-output", balanced scorecard and performance prism these three classical models together, and set up a three-dimensional enterprise integrated performance evaluation model. This model can be decomposed into five sub-models for each stakeholder’s perspective, and under the detailed discussion on each sub-model, we divided enterprise into four types:balanced type, profit-based type, general type, public welfare.After that, we clarified the design ideas and principles of the comprehensive performance evaluation system, and start from the perspective of shareholders and funders, employees, customers, suppliers, and the community respectively, we construct the evaluation index system, and give a detailed description of the indicators.Finally, we set five thermal power companies as examples, determine the index weight by AHP, and choose multi-level fuzzy comprehensive evaluation method to evaluate five cases, and then define the five thermal power enterprise business category based on the evaluation results.