Research On Index System Of Enterprise Operating Performance Evaluation

Enterprise operating performance evaluation has been a hot topic in both the academic and business field around the world. In order to properly measure business performance, it is imperative to design and build an effective system of enterprise operating performance evaluation. The key part of which is the choice of evaluation indexes.In an era of knowledge-based economy, a successful business does not rely solely on the use of traditional financial measures, rather it will focus more on the non-financial measures. However, it is still a big challenge for both professors and practitioners how to combine and balance the financial and non-financial measures. This paper, based on the above understanding, proposes how to design and build a business performance measurement system that is suitable to the Chinese enterprises.Enterprise operating performance evaluation concerned in this paper is in the aspect of enterprise appraise from the eye of an enterprise-owner. After retrospectively summarizing previous the east and west research foundation of index system of enterprise operating performance evaluation and finding support from the theoretical interpretations of enterprise operating performance evaluation, this paper unfolds the existing problems from enterprise operating performance evaluation and put forward a new index system of enterprise operating performance evaluation with perfect combination of financial and non-financial indexes to suit for outer evaluations.The whole paper was divided into six chapters:Chapter one: introduction. The background of writing this paperand summarize the researches that have been done in business performance measurement both home and abroad.Chapter two: The generalization of enterprise operating performance evaluation. Outline the contents, components and theory of business performance measurement.Chapter three: Issue analysis of index system of enterprise operating performance evaluation. Dupont System, the balance scorecard and the system of state-owned capital performance evaluation have been compared. Problems existing in the system of current enterprise operating performance evaluation have been pointed out and corresponding advices have been brought forward subsequently.Chapter four: Constitution the index system of enterprise operating performance evaluation suited for Chinese enterprise. To clarify the principles and its influent factors of constitution the index system of enterprise operating performance evaluation, holding this as basis to erect the new index system of enterprise operating performance evaluation.Chapter five: Setting of index of enterprise operating performance evaluation. Setting evaluation index on the levers of financial, client and technical innovation to form a relation chain of cause and effect.Chapter six: Integration and analysis on the index system of enterprise operating performance evaluation. The integration and scientific analysis on the evaluation index system of enterprise management and achievements have been made.