| With the continuous maturity and development of market economy,the enterprise management system is constantly improving and updating.More and more companies need a complete and effective performance evaluation system to evaluate their operation objectively,so as to promote the development of enterprises.However,up to now,most of the complete and comprehensive enterprise performance evaluation system has not really been established,which is not only related to the large number of state-owned enterprises in China and the difficulty of unification of standards,but also related to the lack of a good method to build a performance evaluation system.Compared with other industries,the film industry nurtures and stimulates consumer demand by producing content and creating supply.Before film products are produced,it is sometimes difficult to judge the market demand accurately.Therefore,film and television enterprises can only create and produce products based on experience and the forward-looking demand of consumers.Whether these cultural products can be needed and loved.Whether they can sell well and achieve success.Whether they can achieve substantial investment returns.The answers to these questions are uncertain.The diversity and the risk of film products make the industry difficult to establish the performance evaluation system.Therefore,the purpose of this paper is to establish a performance evaluation system that conforms to the development rules of state-owned film groups.This paper combines the research methods of literature research,case study and comparative research.Taking SY Film Group as an example,the design principles and design methods of SY group performance evaluation indicators are proposed.The innovation of this paper is to build a performance evaluation system oriented by the group strategy.The system comprehensively evaluates the performance of the company from four aspects,realizes the balance between finance and non-finance and actually applies to SY Film Group.Therefore,the construction of SY’s state-owned film group management evaluation system is of practical significance.This research can have different degrees of enlightenment to SY enterprises,other film industry enterprises,government supervision departments and corporate governance layers,and at the same time have certain Academic value.Firstly,this paper expounds the significance and background of the research,and puts forward specific research ideas.This paper summarizes the research conclusions of domestic and foreign scholars in this field and summarizes them from two aspects:the evaluation of enterprise management and research of the enterprise value chain.Then it introduces the related concepts and theoretical basis of enterprise performance evaluation system,including balanced scorecard theory and value chain theory..After that,this paper introduces the basic situation of SY Group,analyzes the operation and management status of SY State Film Group and the current assessment methods.Based on the analysis of enterprises and industries,it points out the problems existing in the Group’s current performance evaluation system.The problems are mainly reflected in the following five aspects:the gap between the index setting and the corporate strategy,the lack of business indicators,the financial indicators are difficult to truly reflect the main business situation,the non-financial indicators are not obvious to the enterprise management improvement and business development,financial indicators cannot Fully reflect the business results and financial status of the company,the existing indicators do not reflect the social responsibility of state-owned enterprises.In view of the problems existing in the current assessment methods of SY State Film Group,this paper combines the balanced scorecard and value chain system to design performance evaluation indicators from operational efficiency,support system,financial performance and social benefits.This performance evaluation system starts from the strategic goals and positioning of the enterprise,refines the measurement standards of non-financial indicators,and determines relevant indicators related to business performance,management system and social benefits;in terms of financial indicator setting,from performance growth,The four dimensions of value creation,resource utilization and risk prevention set up financial indicators to fully reflect the business results and financial status of the company.In order to verify the implementation of SY Group’s performance evaluation system,this paper applies the performance evaluation system to SY Group and evaluates the strategic implementation of SY Group.In the end,this paper puts forward some improvement measures to solve the problems existing in the current assessment methods of SY State-owned Film Group and designs a set of evaluation system including the core operating indicators,supporting system related indicators,financial indicators and social responsibility indicators.Finally,this paper combines the construction and implementation of SY Group’s performance evaluation system,and proposes the limitations of the current research.At the same time,it puts forward some suggestions for the future management evaluation of enterprises in SY Group,domestic film industry enterprises and their regulatory agencies. |