A Research On The Restructuring Of The Performance Evaluation System Of Educational And Training Companies

Performance evaluation refers to the evaluation on the effect of enterprises'occupation,use,management and allocation of economic resources.As one of the management tools of enterprises,it is helpful for enterprises to establish a constraint mechanism and guide the operation and management of enterprises.Enterprises should establish a scientific and reasonable performance evaluation system according to their long-term development.Based on the importance of performance evaluation in enterprises,the Chinese governnent attaches great importance to enterprise performance evaluation,performance prism evaluation method,in particular,the ministry of finance issued in 2018 August about print and distribute "management accounting application guidelines-performance prism model no.604" seven management accounting application guide to inform,encourage enterprises to application of the performance evaluation model.In this paper,under the guidance of the performance evaluation system of the prism,this will be A education training enterprises typical small and medium-sized enterprise education and training as the case,combined with the specific circumstances A company for its reconstructing A new set of performance evaluation system,through the education training company system to build A performance evaluation system of the prism,targeted to find hidden problems and formulate corresponding strategies in the company,help the company improve competitiveness,at the same time improve the performance prism theory framework,enrich the performance prism application literature,explore new field for the application of Performance prism,also provide an example for the similar enterprise performance evaluation and reference.This paper systematically constructed the performance evaluation system of the prism,comprehensive using the field survey method,comparative analysis,case analysis research,the research content includes five parts,the first part is about the writing background,purpose and significance are introduced,such as to the performance evaluation at home and abroad,at the same time the performance prism method used a lot of research on the related literature and summarized;The second part introduces related concepts and performance prism theory.The third part analyzes the current performance evaluation system of A company and the existing problels.The fourth part,based on the theory of performance prism,reconstructs the performance evaluation of A company.In the fifth part,the conclusion is drawn.The results show that:first,the performance prism evaluation system is very comprehensive,and the application in A company is expected to achieve good results;Secondly,the prismatic performance evaluation system of stakeholder thought is constructed for A company.Third,the performance index of company A is evaluated by combining the efficiency coefficient with the expert score.In view of the application of the performance prism system,this paper puts forward the following Suggestions:first,the company needs to set up an efficient and smooth internal communication mechanism;Secondly,the indicators should be adjusted and improved at any time according to the company's own development.The third company needs to set up a special information processing system.