The Study On Enterprise Performance Evaluation Index System Based On Stakeholder Theory

With the further development of market economy and growing competition in the market, more and more enterprises have come to realize the importance of enterprise performance evaluation. At present, many domestic enterprises have begun to implement the performance evaluation system, and many scholars also enhance the research on corporate performance evaluation. However, stakeholders of the enterprise are neglected at different levels. When evaluating corporate performance, only considering the interest of shareholders and creditors undoubtedly brings potential problems for the long-term development of the corporate. In view of this, with Stakeholder Theory as a guide, this paper collects the needs of different stakeholders by a questionnaire survey, and then builds the enterprise performance evaluation system on the stakeholder theory in order to open new ideas on the upgrading and improvement of enterprise performance evaluation.In this paper, based on summing up the domestic and international studies about stakeholders, it has re-classified the stakeholders aiming at the actual situation of domestic stakeholders, including Special investment-oriented stakeholders, contractual transactions-oriented stakeholders, and public contract-oriented stakeholders. On this basis, the paper selects shareholders, managers, employees, creditors, suppliers, distributors, customers, government, community, environment, competitor as object of the study.Secondly, to examine the performance needs of different stakeholders on the business, this paper has investigated these three types of stakeholders by questionnaire survey and has studied them by comparing-research with SPSS statistical software, during the study we find that stakeholders of enterprise not only have financial interest, but also have more non-material and non-financial interests and needs. After the systematical data processing on the questionnaire, this paper selects 37 performance evaluation indexes which can represent the needs of enterprise stakeholders. Aimed at the feature of the selected indexes, this paper classifies them as quantitative indexes and qualitative indexes, and sets up their respective standards.Finally, by the method of case study, this paper sets the weight of the selected evaluation indexes with the help of AHP. During the time, it uses Matlab to analyze the data and have a consistency test. Then it ultimately obtains the weight of the corporate performance evaluation indexes.