Study Of The Index System Of The Enterprise Performance Evaluation For Stakeholders

Enterprise Performance Evaluation is the focus of the enterprises and the academy all the time. After the Treasury Department published new performance evaluation index system, which is an important economy management task, enterprise performance evaluation will be used widely in the fields of enterprise benefit evaluation, manager performance evaluation, personnel assessing, finance credit management, and enterprise management diagnosis, etc. But it exists a general limitation in all study result-information of performance evaluation can't satisfy all information-users' needs. Modern enterprises are faced with challenge of new technology and globalization, and they shouldn't serve only one stakeholder like they did. So, my thesis introduce the stakeholder theory which developed recently in manage science field into enterprise performance evaluation, and try to satisfy all stakeholders' needs by construct enterprise performance evaluation index system for stakeholders.This dissertation is composed of five parts:Chapter one is the introduction, and mainly introduces study status of enterprise performance evaluation at home and abroad, as well as study ideas and methods.Chapter two analyzes such basic theory as the origin of enterprise performance evaluation, the knowledge's orientation, and the theory's foundation. This chapter set up the foundation for following study.Chapter three is the emphasis of my thesis. On the base of introduction on the stakeholders' theory, I suggest that the object of enterprise operation should be maximizing the advantage of stakeholders in knowledge times. Then I introduce the stakeholders' theory into enterprise performance evaluation originally. In this process, I try to change the form of evaluating result-replace traditional single scoring form with array form.Chapter four analyzes the object of each stakeholder, and chooses evaluating indexes from stakeholders' view. This chapter constructs the index system of enterprise performance evaluation for stakeholders.The last part is the conclusion. This part summarizes some points that this dissertation put forward. I analyze the shortage of my study, and hoping to provide some ideas for continue study.