| With the accelerating of economical globalization and the promotion of IT, the circumstances faced with enterprise have changed greatly .The competition between enterprise is intense day by day. The product cycle is becoming shorter and shorter,The customer pays more attention to the value . Relationships between enterprise and it's stakeholders such as customer, supplier and employee also have hanged fundamentally, cooperation alliance is frequent. Under this kind of new management circumstances, the enterprise management faced the unprecedented challenge. The enterprise needs to carry on the transformation in organization. Being part of enterprise management system, the performance evaluation system has to improve its theory and methods accordingly to adapt "the big transformation". People generally believe that the traditional performance estimation index is not able to reflect the problems dynamically or completely, they can't analyses or manage initiatively, they even cannot reflect the long term value growth goal. In order to obtain the advantage during the long-term keen competition, enterprises should pay close attention to the non-financial factor, such as customer satisfaction, market occupation, technological innovation, whole staff quality and continually development ability etc. How to link performance evaluation with long term incremental value? How to combine the two index systems? How to meet the incremental value information requirement of all stakeholders? It is a great challenge for enterprisers and theorists.First this essay introduce the theory of the incremental value , analysis the model; secondly introduce performance evaluation relevant theory, analysis the limitation of present performance evaluation index system, forecast the future tendency; Finally constructs comprehensive systems. This essay also gives empirical study about the listed companies of electrical appliances profession using comprehensive index. |
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