Research On Performance Appraisal Of W Company Of High-tech Enterprise Based On Balanced Scorecard

With the rise of the third scientific and technological revolution in the 1940 s and 1950 s,the term "high-tech" began to catch people's eyes,and its status rose with the development of technology and its great contribution to the fields of economy,military and people's livelihood.In order to build a strong socialist country with industrialization and modernization,China began to introduce the concept of "high and new technology" in the 1960 s and 1970 s,and vigorously carried out scientific research work.As a transformer of scientific research achievements,high and new technology enterprises play a great role in promoting scientific and technological progress and economic growth.In order to regulate the management of high-tech enterprises,in 1991,the former State Science and Technology Commission took the lead in formulating the Conditions and Measures for the Recognition of High-tech Enterprises in the National High-tech Industrial Development Zone,which stipulated the conditions for the identification of high-tech enterprises.In 2008,the Ministry of Finance,in conjunction with the Bureau of Science and Technology and the General Administration of Taxation,formulated the Regulations on the Recognition and Management of High-tech Enterprises,the latest of which was the National Science Foundation No.32 of the Regulations on the Recognition and Management of High-tech Enterprises.On 2014,Premier Li Keqiang put forward the "public business in the summer Davos forum,innovation" and "management" concept,further recognition of scientific innovation,the high-tech enterprises confirm the position in the process of innovation in the economic development.This paper first reviewed the literature and the Balanced Scorecard performance evaluation of high-tech enterprises,and make a review of the literature,on the basis of reading literature on high tech and high-tech enterprises,performance and performance evaluation of these concepts to define,and elaborated the enterprise stakeholder theory,life cycle theory,the contingency theory the relevant theories of performance evaluation Then,it introduces the main methods of economic value added,the target management method,balanced scorecard,performance evaluation.Then,based on the theory of solid support,according to the current situation of W company,the characteristics of a set of appropriate performance evaluation index system,using AHP method to set the index weights of each dimension in the system,and finally calculate the comprehensive score of W company's performance evaluation,analysis of performance management of W company according to the comprehensive problems the results of the evaluation,to further improve the reference The performance put forward the feasible suggestions.The main contribution of this paper is to construct a matching performance evaluation system of high-tech enterprises for W company.Through the results of performance evaluation,the problems in performance management of W company are found.Suggestions are put forward to improve the performance of W company.The system combines theory with practice and promotes practice.It also proves that the performance evaluation based on Balanced Scorecard is constructed for W company.The system conforms to the reality of enterprises and has certain rationality and feasibility.In theory,it expands the application field of the balanced scorecard,and provides theoretical support for the construction of performance evaluation index system for high-tech enterprises.In reality,it strengthens the relationship between strategic objectives and performance evaluation,avoids short-term decision-making to the greatest extent,and promotes the formation of correct decision-making and the enhancement of enterprise cohesion.