Research On Performance Evaluation Of Ping An Financial Sharing Center Based On BSC-AHP

The design and implementation of performance evaluation system is an important factor for the good operation of enterprises.Paying attention to and reasonable performance evaluation can effectively stimulate the enthusiasm of relevant stakeholders and promote the long-term and healthy development of enterprises.In recent years,with the development of new information technologies such as cloud computing and big data in China,the cost of information storage and sharing has been greatly reduced.At the same time,the requirement of enterprise finance from traditional accounting function to management function is becoming more and more urgent,which means that the Financial Sharing Center has entered a new stage of development in China.However,the performance evaluation system of Financial Sharing Center has always been ignored.Problems such as unreasonable weight of performance evaluation indicators,unbalanced indicator design,disconnection between performance system and strategic objectives,and insufficient communication between performance evaluation and employees are all affecting the operational efficiency of the financial sharing center,and to some extent restricting the development speed of the enterprise.The existing theories mostly focus on the design of the performance evaluation system of the whole group,or the broad operation optimization of the Financial Sharing Center,and there are few studies on the design of the performance evaluation system of the Financial Sharing Center in the insurance industry.This paper supplements this part of the research.This article selects the representative Ping An Financial Sharing Center as the research object,and comprehensively uses the Balanced Scorecard(BSC)and Analytic Hierarchy Process(AHP)to reconstruct its performance evaluation index system,evaluates its current performance level using the fuzzy comprehensive evaluation method,and proposes an implementation plan for the performance evaluation system.Firstly,the relevant concepts of financial sharing center and performance evaluation were elaborated,and the relevant theories of financial sharing center and performance evaluation were reviewed and evaluated.Secondly,it introduced the overview,operational effectiveness,and problems of Ping An Financial Sharing Center,and analyzed its current performance evaluation system to identify the existing problems.Afterwards,the performance evaluation system of Ping An Financial Sharing Center was redesigned.According to the principles of indicator system design,the BSC-AHP is comprehensively utilized to reconstruct the indicator system.Specifically,it includes four parts:Strategy map drawing,indicator selection description,weight calculation and consistency test.After establishing the indicator system,the fuzzy comprehensive evaluation method is used to confirm the performance evaluation scores and scores of various dimensions of Ping An Financial Sharing Center,and a detailed implementation plan for the performance evaluation system is proposed.Finally,four suggestions are proposed for the possible problems in the implementation of the new performance evaluation system of Ping An Financial Sharing Center:setting reasonable weights for indicators,designing a balanced performance evaluation index system,grasping the leadership role of strategic goals,and strengthening the connection between performance evaluation and employees.