Study On The BSC Performance Education System Using EVA As The Core

Enterprise business management performance evaluation has always been an important part of behavior. In the present, most foreign companies have been out in a simple scale for measuring the financial performance of the model, most of the balanced scorecard (BSC) as the main performance evaluation system. Economic Value Added (EVA) as a new performance evaluation index system to obtain more accurate measure of corporate value added and shareholder value creation, which directly reflects the enterprise's strategic business objectives. In China, the long-standing lack of strict management system standard, enterprise performance evaluation methods are still relatively backward, China's enterprises to financial measures commonly used as the main method of performance evaluation, so that drivers ignore the corporate profits combined with the performance evaluation, enterprises can not meet the increasingly fierce competition, China's enterprises need to improve the performance evaluation model.This paper describes the performance evaluation of China's historical evolution of evaluation index system, combined with our business performance evaluation index system of the status quo that the performance evaluation index system of China's shortcomings, thus resulting in a reference to foreign outstanding performance evaluation index system of ideas, thus combining the two most prevalent abroad, performance evaluation index system, economic value added (EVA) and the Balanced Scorecard (BSC) two index system, through the two foreign the concept of performance evaluation index system for the introduction, advantages and disadvantages evaluation, the difference compared with the contact and found that these two performance evaluation index system in achieving the goal of maximizing corporate value is the same, and this produces a fusion performance evaluation index system of the two ideas, which combines the real China's enterprises case based on performance evaluation index system of principles, contents and the factors to be considered to present a performance evaluation index system of thought. Then, based on performance evaluation index system to build the idea of the beginning of the performance evaluation index system for the financial indicators for selection and decomposition of non-financial indicators were selected, and then through the performance evaluation index weights of the set of the performance evaluation index system to build, and then on the performance evaluation index system is the application for which this indicator system were evaluated. This article aims to combine our status quo, to establish an EVA core, performance evaluation index system, to objective and reasonable measure of business performance, maximize the value of enterprises.