Research On Enterprise Performance Evaluation System Based On Sustainable Development View

The theme of today's world development is the sustainable development. As an important economic and social component, the ability of enterprises accessing sustainable development has a significant impact on the entire economy and society sustainable development. The sustainable development requires enterprises not only to pursue their own economic interests, but also assume the responsibilities on social development and environmental protection and pursuit the maximizing overall interests that including the of stakeholders interests. But the existing enterprise performance evaluation systems focus on the enterprises'past and present, which can not be scientifically and effectively measured to company's future ability of getting the continued and stable profits. For a long time, theoretical circle has carried out more studies on corporate performance evaluation, but combining them to do research and analysis is very little. This leads to the enterprises lack of a set enterprise performance evaluation system that can evaluate the enterprises sustainable development capacity objectively and quantitatively.This paper summarizes the theory of sustainable development that exists in enterprises, proposes the new meaning and discusses the related concepts and influential factors of sustainable development finance. This paper summaries the history of enterprise performance evaluation in a hundred years, and it discusses the concept, classification, cause, effect and steps of enterprise performance evaluation. This paper re-divides the modes of performance evaluation system in the new classification standards - based on the evaluation indicators, and the modes consist of financial models, value models and balances models. This paper discussed the most representative methods in each mode. Then this paper sort out the history evolution of the Chinese enterprise performance evaluation. Under the guidance of the strategic thought that is sustainable development, this paper combines EVA with the improvement Balanced Scorecard, selects related indicators to establish a more rational, comprehensive and systematic measurement model of enterprise performance evaluation system. This paper uses experts scoring and AHP to determine indicators'weights at all levels and builds the set of fuzzy evaluation, then calculates the index scores of the enterprise performance comprehensive evaluation, which based on the Sustainable Development. Finally, according to the empirical analysis of the A company, this paper verified the system has the scientific effectiveness in the part of evaluating integrated performance of enterprises sustainable development.