| This thesis puts forwards the research thoughts of operation performance evaluation in China, on the basic of looking back the development process of performance evaluation theory and practice at home and abroad. Then it analyzes, compares, designs, proves and makes a deep research about operation performance evaluation. This thesis is divided into five chapters:The first chapter mainly introduces the concept of operation performance evaluation and primary elements of evaluation system, and explains the evaluation subject and the evaluation object. Finally it illustrates that the theoretical basic of performance evaluation system should include: capital hedge theory; agency by agreement theory; system management theory; right exchanging management theory.The second chapter is about the direction action of strategy management to performance evaluation. It mainly illustrates the traits of strategy management and direction principle of performance evaluation.The third chapter illustrates the development process of performance evaluation system. At first it discusses the current corporate performance evaluation methods respectively abroad. After commenting on the above methods, I make two conclusions: one is the applicable principle of evaluation system; the other is that Balanced Scorecard is the best one of the strategy performance evaluation methods. Then it concisely speaks about the development course of performance evaluation of our country.The fourth chapter is about how to improve the performance evaluation system of our country. Through analyzing the performance evaluation of our country and the defects of BSC, I pose the thoughts of EVA-BSC. Then it illustrates the characteristics of the new system and expounds how to put the EVA-BSC to use in XX corporate.The fifth chapter summarizes the operation performance evaluation and raises the questions to be solved when others make a deep analysis and research about the operation performance evaluation and management of our country. |
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