| Since the outbreak of COVID-19 in 2019,the domestic and international situation has become increasingly grim.China’s economy is at a critical stage of transforming from highspeed to high-quality development.Facing the challenges of an unpredictable environment,China has put forward a new development pattern of Dual Circulation.The sporting goods industry has been hit hard by the COVID-19 outbreak.According to the Announcement of the Total scale and added Value of the National Sports Industry in 2020 released by the National Bureau of Statistics,the total scale added value of the sports industry in 2020 decreased by 4.6% compared with that in 2019.It can be seen that the sports industry suffered serious damage under the impact of the epidemic.With the proposal of the new development pattern of Dual Circulation,as well as the continuous improvement of epidemic prevention and control forms,sports goods enterprises ushered in development opportunities.In this regard,sports goods enterprises must find the right position if they want to remain invincible in the fierce competition.On the one hand,we should understand the influence of the new development pattern of double cycle on our own performance;On the other hand,we should find out the way to realize our own long-term development under the double cycle background.This paper first analyzes the development status of the sports goods industry and the specific performance influenced by the new development pattern of the Dual Circulation.Then,the current performance evaluation index system of the target enterprise T sports goods enterprise is analyzed to find out the shortcomings of its performance evaluation index system under the new development pattern of Dual Circulation.Then,the four dimensions of BSC are taken as the first-level index to construct the performance evaluation index system suitable for T enterprise under the background of Dual Circulation,and the "7E" theory is taken as the second-level index to supplement.Make up for the limitations of BSC being too general.When setting the index weight,the analytic hierarchy process(AHP)and entropy weight method are combined to give weight to the performance evaluation index system,and the comprehensive index evaluation method is used to analyze the evaluation results.The analysis results show that the Dual Circulation Background has positive influences on T enterprise’s financial dimension,customer dimension,internal process dimension,learning and growth dimension to varying degrees.Finally,according to the results of performance evaluation,suggestions are put forward for T enterprise and sports goods enterprise to realize long-term development with the help of Dual Circulation background.The innovation points of this paper are mainly reflected in three aspects: Firstly,the "3E" theory discussed in the existing literature is expanded to "7E" theory,so as to achieve a more comprehensive reflection of the performance evaluation of sports goods enterprises;Secondly,on the basis of the BSC theory,"7E" theory is integrated into the design of the second-level index system,effectively reducing the over-general defects in the selection process of the first-level index.The third is to achieve T enterprise performance evaluation "one enterprise,one policy" in the way of typical case study.Although T enterprise has been developed for many years,its performance appraisal method is too traditional and it has not yet established a complete performance appraisal index system.The indicators are too scattered and there are still many areas to be improved.This paper combines financial and non-financial indicators to design a complete performance appraisal index system suitable for T enterprise.The application of the performance evaluation index system will provide reference significance for T enterprise to make better use of the new development pattern of Dual Circulation to achieve its own sustainable development,and also provide reference ideas for the performance evaluation of the sports goods industry. |
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