Study On The Financial Indexes System For Internal Evaluation And The Incentive Policy Of Hi-tech Enterprises

High-tech enterprise is full of knowledge, technique and talent. The key technique personnel and the senior and junior administers are the key human resources of high-tech enterprise. They play an important role in promoting the development of High-tech enterprise. So it needs a scientific and effective incentive policy to promote their initiative and creativity. To guarantee the effect and scientific nature of the incentive policy, a financial indexes system for internal evaluation as an incentive criterion is needed. So study on the financial indexes system for internal evaluation and the incentive policy of high-tech enterprise is of great significance.According to the incentive theories, this paper inquires into the current conditions of the incentive policy of high-tech enterprise in China, explains that the objects involved in the incentive policy include the departments and the key human resources, put forward that the sales department and the department of research and development should be given the profit-sharing plan, other departments, the revenue-sharing plan, and the key human resources, the two long-term incentive policy-Stock Options and Phantom Stocks.With reference to some theories and findings of internal evaluation home and aboard, this paper inquires into the current conditions of the internal evaluation of high-tech enterprise in China, explains the characters of thefinancial indexes system for. internal evaluation by comparing the internalevaluation with external evaluation, and elaborates the great significance ofsetting up a financial indexes system for internal evaluation.In the right of the principal of the Balanced Score Card, considering the responsibilities and the work objectives of the objects involved in the incentive policy, this paper discusses how to design the financial indexes for internal evaluation from the two aspects of their work performance and their management performance, and how to apply it to the incentive policy of high-tech enterprise.At the end, a study on the basis of the high-tech enterprise-GSY is conducted, and the study on the financial indexes system for internal evaluation and the incentive policy of high-tech enterprise is applied in it. The study illustrates the conclusion of this research-it is scientific and reasonable to apply the financial indexes system for internal evaluation to the incentive policy of high-tech enterprise.