Research On The Performance Evaluation System Of Enterprise Groups Under The Guidance Of Strategy

Corporate strategy is the embodiment of corporate value.Since China's economic development has entered a new normal,the macro and micro environment faced by enterprises has undergone tremendous changes.Enterprises have entered the era of strategic management.The traditional performance evaluation methods can not fully meet the requirements of modern enterprise strategic management.At present,the core problem of China's enterprise groups is that they have not handled the Group's strategic management system.To this end,a set of performance-oriented enterprise group performance evaluation system that reflects the operation status of subsidiaries and its main operators and strengthens the group's property rights to subsidiaries.Management and control are issues that need to be addressed.Only by establishing a strategyoriented performance evaluation system can an enterprise group benefit the enterprise group's accurate grasp of the information of its subsidiaries and its main operators,and understand the true economic benefits of the subsidiaries;it is beneficial to the group and its main operations.Property supervision and management;is conducive to the diagnosis of the development of the subsidiary by the enterprise group;it is conducive to promoting the transformation of the management concept and development strategy of the subsidiary and its main operators.Based on the theoretical research and practical exploration results of domestic and foreign enterprise performance,this paper systematically studies the performance evaluation system of enterprise group under the strategic orientation by using the tools and methods of management theory such as information management,strategic management and principal-agent.This paper expounds the mechanism of the establishment of the performance evaluation system of enterprise groups under the strategic orientation,and deeply analyzes the institutional influences,organizational structure,resource capabilities and external influences that affect the performance of enterprise groups under the strategic orientation,and expounds the performance of enterprise groups under the strategic direction.The constituent elements and principles of the evaluation system put forward the basic indicators and performance evaluation methods of the enterprise group performance evaluation system under the strategic direction,and the performance evaluation system of the enterprise group under the strategic orientation was carried out in WK Group trial application.Main conclusions:(1)The strategic evaluation system of the enterprise group under the strategy orientation keeps the parent group of the enterprise group consistent with the goals of the sub-group and its main operators,and ensures that it becomes an important tool for effectively implementing the strategy of the enterprise group.Although the business strategies adopted by various enterprise groups are different,the specific indicators of performance evaluation under the strategic direction are different,but the mechanisms and principles of the performance-oriented performance evaluation system should be basically the same.That is to say,it should be guided by the strategic objectives of the enterprise group,and focus on the key influencing factors of the performance of the enterprise group under the strategic orientation.The performance evaluation system should be constructed according to the needs of providing performance feedback.(2)The scope of performance evaluation of enterprise groups under strategic orientation should not be limited to relevant factors that affect current performance.The drivers of future performance should also be incorporated into the performance evaluation system,focusing on results and processes,and setting process indicators based on the outcome indicators to ensure full coverage of the results.(3)Strategy-oriented performance evaluation indicators for enterprise groups require a combination of financial and non-financial indicators.This article does not attempt to build a performance evaluation system that applies to all business groups.Each evaluation index is required to meet the strategic requirements of the enterprise group,its own operating environment and different stages of development,and specifically select evaluation indicators that are closely related to this.(4)The construction of the performance evaluation system of enterprise groups under the strategic orientation should be based on the factors affecting performance.Among the many factors affecting the strategic performance of enterprise groups,institutional factors,as the internal environment of enterprise groups,affect the mutual transformation of resources and capabilities through certain organizational operation modes;as the key and core elements of the system,organizational factors show certain structures through Directly affect the performance of enterprise groups;resource elements and capacity elements as supporting platforms,indirectly affect the performance of enterprise groups through the relationship with organizational elements;dynamic communication between enterprise group system and external environment is the basic guarantee for maintaining system stability and development.(5)The various components of the performance evaluation system of the enterprise group under the strategic orientation are related to each other.The specific evaluation object determines the evaluation target according to the needs of the specific evaluation object,and determines the evaluation index corresponding to the target.Combine them together to form an indicator system to evaluate the performance of the evaluation object and compare the obtained data with certain evaluation criteria to determine whether the target is achieved and what decision should be taken.