Research On Performance Evaluation Of Medical Device Enterprise Value Management Based On Stakeholder Theory

The production factors(material capital,social capital,and human capital)needed by enterprises in the production and operation process must all be obtained from the shareholders,lenders,clients,governments,and other stakeholders.The contribution factors of production factors in the process of value creation of different types of enterprises are different,so the suppliers of production factors should also be different in the sharing of corporate value.How to meet the rights and interests of stakeholders and obtain their support and ultimately maximize the value of stakeholders has become a difficult problem for the evaluation of the value management of the company.The purpose of this paper is to build a new enterprise value management performance evaluation index system to solve the existing value management performance evaluation.This is based on the stakeholder theory,through the study of the causes of the formation of the company from the perspective of stakeholders,and the company's value creation mechanism.The main body of evaluation is simple,evaluation indicators are inapplicable,and evaluation results do not correctly guide corporate value management and other issues,in order to provide a theoretical basis and realistic guidance for maximizing the value of stakeholders.The full text includes the following:First of all,this paper reviews the related research of value management theory,stakeholder theory and performance evaluation,and briefly reviews the research progress in related fields at home and abroad.Secondly,based on the stakeholder theory,the selection of value management goals,and the mechanism of corporate value creation are re-examined,and the viewpoint of maximizing the value of internal stakeholders as the target of corporate value management is proposed.This is the value management performance evaluation process.The design is well-grounded.Then,according to the process of “Value Management Performance Evaluation Objective—Value Management Performance Evaluation Index—Value Management Performance Evaluation Result ”,the medical device enterprise value management performanceevaluation index was redesigned.Finally,in order to verify the scientificness,practicability and completeness of the performance evaluation indicators,YY Medical was used as the research object,the status of performance evaluation was analyzed,and the performance evaluation indicators designed in this paper were used for performance evaluation,and the performance evaluation results were combined with YY Medical.The company's value management recommendations.