Research On The Performance Evaluation System Of ZK High-tech Enterprises Based On BSC

With the rapid development of science and technology,high-tech industry has also been attached importance to by the state.A series of preferential policies for the development of high-tech are both opportunities and challenges for high-tech enterprises.How to describe and realize the enterprise strategy scientifically,reasonably and objectively,and how to make the high-tech enterprises clear their special value in order to promote their effective and sustainable development,which will be the focus of hightech enterprises.Although the recognition work of high-tech enterprises began in the1990 s,the research on its performance evaluation started relatively late.Up to now,there are still many problems,and no recognized and perfect system has been constructed.From the characteristics of high-tech enterprises,the performance evaluation of this kind of enterprises is more targeted than the traditional enterprises,and most of the domestic high-tech enterprises are in the stage of start-up and growth.In this stage,the choice of a suitable performance evaluation method is particularly critical to the long-term development of enterprises.Especially for the environmental protection industry in high-tech industry,the number of enterprises is large but the scale is small,the development is uneven,but the national blue sky plan has been started,the development of environmental protection industry is imperative,and it is urgent to improve its performance system research.Based on this,this paper takes the ZK high-tech environmental protection enterprises in the growth period as an example,and tries to discuss and conceive the establishment of its performance evaluation index on the basis of the balanced scorecard theory.In this paper,normative analysis,Delphi method,questionnaire method,balanced scorecard method are used to analyze ZK enterprises and reconstruct a more effective and reasonable performance evaluation system.First of all,this paper analyzes the characteristics of the enterprise in the growth life cycle and the industry and the present situation of the performance evaluation system,points out its existing problems and analyzes the reasons.In order to solve this problem,it is proposed that the performance evaluation system can be established on the basis of the balanced scorecard method to overcome the shortcomings of the current enterprise system neglecting innovation and other non-financial indicators.Based on the theory of balanced scorecard,the performance evaluation system is designed for the four dimensions of balanced scorecard.The Delphi method and AHP method are used to assign the weight of the evaluation system,and the questionnaire survey method is used to simulate the operation of ZK enterprises in 2018 and analyze the results,at the same time,it provides the basis for the development strategy of the enterprises in the next year.Finally,this paper briefly expounds the problems and countermeasures that enterprises may encounter if they implement the performance evaluation system of balanced scorecard.The selected ZK enterprises are environmental protection high-tech enterprises.The disadvantages of the current performance evaluation methods are analyzed,and many similar enterprises are also common.This paper mainly combines the development situation and characteristics of ZK enterprises,and initially constructs a performance evaluation system which is consistent with the current situation of enterprises and has practicability,in order to improve the competitiveness of enterprises in the same industry.It is hoped that it will have definite reference significance for ZK enterprises and their peers in the improvement of performance evaluation system.