A Research On Object-Oriented Enterprise's Performance Assessment System

Enterprise's performance assessment is the foundation of performance management. It is the base of operating decision for a firm. It is a research subject that has been paid close attention extensively both at home and abroad. It has been developed for hundreds of years and its research contents have been changed very greatly.In the first part, this paper firstly makes an overall review about the concept and the evolution of enterprise's performance assessment. This paper propose that the enterprise's performance should be evaluated from three linking degree which includes value, time and space. At last, some typical international methods of enterprise's performance assessment are summarized in this part.In the second part, this paper has described the framework of a set of enterprise's performance evaluation system in detail, including the theories and the basic principles linked to establishing an evaluation system, and the basic key element of an evaluation system.In the third part, this paper has designed a new object-oriented performance evaluation system which based on the summary of our country old evaluation system and the stakeholders theory. This research establishes a set of dynamic index system, which can guarantee the new evaluation system be suitable for many different enterprises. In addition, this paper has thought about a new method that using variations of the index value to compare the enterprise's performance in different period.