Research On The Performance Evaluation System Of M Publishing House Based On Balanced Scorecard

Promoting the vigorous development of cultural industry is an important topic in the19 th report,and it is also an inevitable requirement for China to build a socialist cultural power.In recent years,with the continuous introduction of relevant national support policies,the cultural industry is gradually moving towards a pillar industry of the national economy.Publishing industry,as an important component of cultural industry,its development trend greatly affects the development and progress of cultural industry.At present,China ranks first in the world in the overall scale of book publishing and is a world-famous publishing country.However,due to the relatively small scale of China's publishing enterprises,unreasonable allocation of resources and serious homogenization of products,there is still a gap between China's publishing industry and other publishing powers such as Europe and the United States.Therefore,the study on the performance level of publishing enterprises can provide strong support for improving the international competitiveness of China's publishing industry and overtaking in economic corners.This paper takes M Publishing House as the research object and designs a set of performance evaluation system based on balanced scorecard.This paper first introduces the development background of China's publishing industry and the current situation of performance evaluation in the publishing industry,and sorts out the theoretical system of performance evaluation and balanced scorecard and the research of domestic and foreign scholars in related fields.Secondly,through on-the-spot investigation,we understand the current performance evaluation system of M Publishing House,and find that the current performance evaluation system of M Publishing House has some problems,such as lack of evaluation of organizational performance,disconnection from enterprise strategy,low employee participation,etc.Based on this,we analyze the necessity of introducing balanced scorecard into M Publishing House.Thirdly,SWOT method is used to analyze the enterprise characteristics and development needs of M Publishing House.According to the analysis results,combined with the communication and discussion with enterprise leaders and employees,the enterprise strategic objectives and development strategies are defined.Subsequently,the strategic objectives are decomposed into four dimensions of the Balanced Scorecard: finance,customers,internal processes,learning and growth,and the strategic mapof M Publishing House is drawn.According to the strategic map of the enterprise,performance evaluation indexes are selected from the four dimensions of the balanced scorecard,and the weight of each index is designed by using analytic hierarchy process.Finally,I designed the implementation plan of performance evaluation for M publishing house,and put forward some suggestions for M publishing house to better implement performance evaluation.In this paper,the balanced scorecard is introduced to design a scientific performance evaluation system in line with the development status of M Publishing House,hoping to better help M Publishing House to comprehensively evaluate the overall performance level of the enterprise and realize its strategic objectives.At the same time,it provides some reference for other publishing enterprises to implement performance evaluation.