Research On Harmonious Performance Evaluation System Base On Enterprises' Sustainable Development

The topic of sustainable development has been especially concerned by academia for years. As an important part of society, enterprises'sustainable development is an important factor in building a harmonious society. Performance evaluation is the baton and supervisor of enterprises'production and operation. However, there is short of a performance evaluation system which is based on enterprises'sustainable development because of one-sided understanding of enterprises'sustainable development for a long time, so that the implementation mechanism of sustainable development at the level of enterprises is not sound. In addition, the existing indicators of economic performance evaluation still use the old accounting standards, so that they no longer adjust to the requirements of the new accounting standards. Therefore, the establishment of a scientific performance evaluation system will evaluate the enterprises better and provide a basis for decision-making.Meaning from the content of sustainable development, enterprises'sustainable development is a more extensive theory which is different from the ecological sustainable development, and its nature is to optimize resources'allocation. And the development of enterprises is main limited by external ecological resources and internal human resources. This paper starts from here to establish a harmonious performance evaluation system based on enterprises'sustainable development from the view of economic performance, resources performance and social performance, which is based on the harmony financial theory and the requirements of new accounting standards. We still establish the evaluation model by AHP and do the empirical analysis for the feasibility of this system.Compared to the existing performance evaluation system, this paper absorbs the factor of human resources and no longer one-sided emphasis the sustainable development from the perspective of environmental protection. In the same time, we create the economic performance evaluation indicators in the framework of new accounting standards to adapt the real needs. The application of the evaluation model is more comprehensive, and it is no longer confined to the financial field. These provide a basis for comprehensively evaluating enterprises'performance and scientific making decisions.