Research On China Unicom Performance Evaluation Based On EVA

Scientific and reasonable performance evaluation system can objectively and comprehensively evaluate the business performance of enterprises,so as to promote enterprises to face up to the problems in the development and guide enterprises to achieve long-term sustainable and healthy development.The telecommunications industry occupies a very important position in people's daily life.People's long-distance communication and communication are inseparable from the support of network operators.In the era of entering the 4G era,taking a new era of 5G pace,China Unicom,one of the three major operators,has not been able to meet the needs of enterprise transformation and development.In this context,combined with the actual situation of China Unicom,the construction of an EVA-based performance evaluation system is of great significance to promote China Unicom's performance downturn and make the hybrid reform drive the sustainable development of the company.This paper combs the development status of domestic and international performance evaluation fields,and builds China Unicom's performance evaluation system based on EVA through case study.First,the theoretical basis of performance evaluation in this paper analyzes the relevant theories and characteristics of EVA,dupont analysis and balanced scorecard,and analyzes their advantages and disadvantages.Then it analyzes China Unicom's current performance evaluation system and points out the problems.It also states the feasibility of establishing China Unicom's performance evaluation system based on EVA;then proposes the principle of building China Unicom's performance evaluation system,and selects financial,social responsibility,internal processes,customers,learning and growth based on the principle of balanced scorecard.As a performance evaluation index,the dimensions are used to confirm the proportion of each dimension and each dimension under the analytic hierarchy process,and then the expert opinion design scoring method is used to construct a systematic performance evaluation system.Finally,the data from China Unicom Annual Report and Social Responsibility Report was applied to the newly constructed performance evaluation system to comprehensively evaluate China Unicom's 2017 performance.It also puts forward some problems that should be paid attention to in the application of performance evaluation system to help China Unicom enhance corporate value.