| At present,China’s economy has entered a new era of high-quality development from the stage of rapid growth.The report of the 20 th CPC National Congress pointed out that highquality development is the primary task of building a modern socialist country in an all-round way.It is proposed to speed up the construction of a new development pattern and promote Chinese-style modernization with high-quality development.State-owned enterprises are the backbone of the national economy.SASAC of the State Council continues to optimize the performance evaluation of state-owned enterprises,strive to promote state-owned enterprises to improve their core competitiveness,build world-class enterprises,and speed up the realization of high-quality development.Through the establishment of a forward-looking and systematic and scientific management system of business performance appraisal,state-owned enterprise groups decompose and implement enterprise strategic objectives with management tools such as assessment and incentive,and guide their subsidiary enterprises to carry out high-quality production and operation activities.promoting enterprises to become stronger,better and bigger has become an important strategic cornerstone for the country to achieve high-quality development.Therefore,how to build a set of business performance appraisal system with the characteristics of high-quality development of state-owned enterprises,give full play to the role of the baton of business performance assessment of state-owned enterprises,and guide stateowned enterprises to promote high-quality development,it has become a research hotspot in the field of theory and practice.In this thesis,by combing and studying the literature on high-quality development and business performance evaluation theory at home and abroad,the five new development concepts of "innovation,coordination,green,openness and sharing" and balanced scorecard performance management tools are expanded and innovated,and the basic framework of performance evaluation index system for high-quality development and operation of state-owned enterprises based on balanced Scorecard is constructed.In the part of case study,the operating performance evaluation system of subsidiaries of NC Company,where the author works,is selected as the optimization research object.firstly,the general situation of NC Company,the methods and characteristics of operational performance evaluation of subsidiaries are introduced,and the problems existing in the operating performance appraisal system are analyzed by questionnaire.Secondly,on the basis of the framework of high-quality development performance evaluation index system,combined with the strategic objectives and high-quality development requirements of the case enterprise,the balanced Scorecard is taken as the basic framework.the Delphi method is used to screen and optimize the high-quality development performance evaluation index of the case enterprise,and the analytic hierarchy process is used to quantitatively weight the optimized evaluation index.Finally,the thesis puts forward the safeguard measures for the optimal operation of the business performance appraisal system.NC Company,as a state-owned listed company,through the optimization of high-quality development management performance appraisal system,gives full play to the incentive and restraint role of assessment,and guides its subsidiary enterprises to further improve their core competitiveness and development quality,which is of great significance to promote the highquality development of NC Company.This study can provide new research ideas and demonstration application reference for NC and similar state-owned enterprises to optimize business performance appraisal system under the high-quality background,and can also provide useful reference for non-state-owned enterprises in implementing the new development concept and adjusting business performance appraisal strategies.at the same time,it is also hoped to make a modest contribution to the research and practice of high-quality development in our country. |