A Study On Corporate Performance Flexible Evaluation Index System

With "the New Economy" coming, corporations have entered into strategic management epoch, which is the long period and synthesized competition between corporations. Thus, the traditional performance evaluation system, which pays more attention to short period than long period, past time than future has not fit the needs of today. It becomes very imminence to change traditional performance evaluation system, and build up flexible evaluation system, which could adapt to business operation circumstances and manifest corporate dynamic strategy requirements. The paper just does the preliminary study on the issue.This paper is aimed at limitations and development trend of current performance evaluation system, discusses its theories and methods, and constructs a standard and comprehensive flexible evaluation index system, which could reflect present-day, forecast trend, provide real-time control and diagnose on corporate management. In author's opinion, main manifestation on limitations of traditional performance evaluation system are that can't fully and systematically reflect corporate operation information, pay little attention to dynamic and flexible evaluation index, and maneuverability of a sort based on network platform. Therefore, this paper improves and expands the evaluation indexes on the basis of traditional research, analyses and discusses the connotation of indexes. Also a standard and comprehensive flexible evaluation index system has been constructed, which include six aspects such as finance, client, operation flow, technology innovation, development potential, society and environment protection. Then a further discussion focuses on interior relationship and applicability of index system under various management environments through SWOT Qualitative Analysis. At last, this paper analyzes application of index system in practice via representative case of Haier, which has good performance management.