Research On The Performance Evaluation System Of E Publishing House Under The Combination Of EVA-BSC

With the introduction of the "double reduction" policy,the development space of the traditional publishing and media industry has been limited,and the overall performance of the industry has begun to decline.This is a huge challenge for the publishing and media industry.E Publishing House is the leader in the publishing and media industry in East China.As its main business,the income of teaching materials has been greatly affected by the "double reduction" policy.E Publishing House is eager to solve the organic unity of internal social benefits and economic benefits by improving the performance evaluation system to achieve high-quality development in the new era.Based on the principal-agent theory,stakeholder theory and fraud triangle theory,this paper first analyzes the financial data and social benefit data of E Publishing House from 2016 to 2021 with the help of two performance evaluation tools,EVA and BSC.Starting from the existing performance evaluation system of E Publishing House,the paper analyzes its shortcomings: the current performance evaluation method fails to realize the close correlation between enterprise strategy and performance index;Failed to realize the organic integration of social benefits and economic benefits;It failed to eliminate the distortion of enterprise value under GAAP accounting.Secondly,in order to realize the organic unity of the social benefits and economic benefits of the publishing and media units,according to the particularity of the publishing and media industry,the social benefits assessment indicators of the General Administration of Press and Publication were introduced,and the performance evaluation system of EVA-BSC and the weights of related indicators were established by using the comprehensive statistical methods of analytic hierarchy process and entropy weight method.Then,the relevant data of E Publishing House over the years were imported,and the adjustment and calculation of EVA were focused on the financial dimension.Then,through the construction of the performance evaluation system to E Publishing House five years of comprehensive evaluation,respectively from four dimensions of specific analysis.Finally,it puts forward the guarantee and promotion measures of the new performance evaluation system of E Publishing House,which provides reference for the improvement of the enterprise and provides reference for other publishing and media enterprises to apply EVA-BSC performance evaluation system.