| Since the establishment of the SASAC,the performance appraisal has always been an important means to perform the contributor's duties according to law and to carry out the supervision of state-owned assets.However,as China's economic and social development,supervision of state-owned enterprises,rigid performance appraisal and other issues have become increasingly prominent,how to implement the effective performance evaluation of different types of enterprises more and more attention from all walks of life.In 2015,the "guidance" of the CPC Central Committee of the State Council on deepening the reform of state owned Enterprises promulgated,marking the beginning of the new period of the reform of state owned enterprises,but also put forward new requirements for the classification assessment performance evaluation in state-owned enterprises in the new era.Then,the SASAC of the State Council issued the "central enterprises responsible for the performance assessment methods",Fujian province SASAC issued "Fujian province SASAC invested enterprises responsible for the performance evaluation method",the state-owned enterprises are classified according to the attributes of the industry and participate in market competition and the implementation of the classification assessment.At present,the state-owned assets supervision and administration institutions at all levels of state-owned enterprises classified supervision,classification assessment has reached a consensus,but also the problem of how to classification,performance evaluation system of different types of enterprises how to design the discussion and exploration.Therefore,it is of great practical significance to study the performance evaluation system of the commercial competition enterprises,which is the most closely related to the market economy and the most extensive coverage.Based on the principal-agent theory,strategic management theory,stakeholder theory,the Balanced Scorecard theory research under the premise of analyzing the research status at home and abroad,through data collection,questionnaire survey,interviews and other forms of actual,summary Fujian provincial commercial competitive state-owned enterprises operating performance evaluation problems in problem oriented,balanced scorecard financial,customers,internal business,learning and growth in four dimensions based on Delphy,through three rounds of expert consultation,combined with the incentive theory proposed Fujian province competitive business of state-owned enterprises operating performance evaluation index system,and in order to construct the Fujian province competitive business of state-owned enterprises operating performance evaluation criteria and scoring system.At the same time,the paper carries on the empirical research on the performance evaluation system of the state-owned commercial enterprises in Fujian province after the redesign.After the redesign of Fujian provincial competitive business of state-owned enterprises operating performance evaluation system combining with the reality of Fujian provincial competitive business reform and development of state-owned enterprises,improve the scientific and operational performance assessment of the pertinence and validity,effectively play the role of incentives and constraints of commercial competitive state-owned enterprises operating performance evaluation. |