The Study On Enterprise Performance Evaluating System Based On Stakeholder

Enterprises are the organic integrity of stockholders, creditor, customer, employee, government and other stakeholders. The stakeholder's interest is different from each other. When evaluates an enterprise'performance, it means that takes the stockholders'benefits as the target and the only criterion would be obviously unilateral and unscientific. And some disadvantages have appeared in this kind of performance evaluating system. And the enterprises of public owner have double character : economic and societic , so when we evaluate their performance, all the stakeholders'benefits should be considered. We should set up a Performance Evaluating System on the base of stakeholders'benefits.It is fit to the need of construction of coordinate society.This thesis based on the theory of stakeholders, analyse the relationship of all the stakeholders'benefits by making use of System Theory and other theorys. The concept of enterprise performance evaluation has been induced in the thesis during the statement of the necessity of the stakeholder theory .On the base of others'enterprise performance evaluating system, we construct a set of performance evaluation index system based on stakeholder theory so that the stakeholder' s interest can be well reflected.It is made up by finance performance evaluating system, capability of operating performance evaluating system, social performance evaluating system and customer value evaluating system four performance evaluating sub-system.We can evaluate the real performance of the enterprise by using it. This thesis establishes a mathematic measuring model for the evaluating index system by using Delphi and F.A.H.P, which make the evaluating index system more scientific.So the performance evaluating system can conduct operating of the enterprise of public owner to be better. The performance evaluating system based on stakeholder theory is also useful for other enterprises.