The Research On The Valuation System Of Enterprises' Strategic Operating Performance

The performance evaluation in China adopts simple index, which exists limitation both in scope and profundity and can not meet the needs of management .With the variation of enterprise operational environment, the enterprise kept on the development is to depend on establishing and carrying out the accuracy strategy availably. Therefore, establishing a set of performance evaluation which is directed by the strategy has a very strong realistic meaning which can exalt the enterprise management level and pushes to the reform development. This text is backed by Hunan Province educational bureau subject"the research on indexes of enterprises'strategic operating performance in the knowledge time"and has carried on research to the evaluation question on the basis of surveying and studying. First this text analyzes the present condition of domestic and international evaluation system and carries on the results currently, point out the shortage of each evaluation mode; Then, taking the basic theories as the leading, the logic frame of business enterprise strategic management is build on the base of integration of managerial accountancy's tool balanced scorecard and EVA .The contents mainly include :the settling of evaluation corpus and the evaluation targets , the choice and resolve of the key results index and evaluation standard ; the index drive from strategic result and strategic reason levels which include seven angles such as the economic value added,employee,organization of the system and process,innovations and technique,customer,strategic alliance,social responsibilities. These index signs not only outstand the importance of intelligence capital in enterprise strategy management, but also can generalize the enterprise accomplishment from the strategy height; At the same time, this text learns from the state-owned capital separately method and designs a set of beat system separately which have the certain operability, The usage of the system points out the shortage and the effort directions of the enterprise, thus carries out the strategic target of the enterprise; In the end, the article puts forward to the suggestion of the perfection of performance evaluation from two aspects: to set up the strategic target and further perfect evaluation index sign systems of enterprises. This text compares the theories of the EVA and the balance scorecard mode and try to integrates this two kinds of t accountancy's tools to develop advantage. In the aspects of evaluating the index sign design, this text take the business enterprise strategy as the order, outstanding the importance of the intelligence capital main factor, try the special features that the text appears the strategic results which evaluation system try to establish in the research.