The Research On Performance Evaluation Index System In Transformed Public Service Unite

The public service utility (PSU) is one key part of Chinese economy and has an important function on the social development. Because PSU were founded under the planned economy system, they had exposed kinds of problems in managing system and running system with the establishment of the socialism market economy, which couldn't satisfy the demand of the society and the development of the market economy, and had restricted seriously the economic system from reforming further and deeply, therefore, the Sixth conference of CMCC pointed out that PSU management system would be reformed according to the police of separateness of government and institution. Especially for the commercial and business PSUs, it is inevitable for them to transform into enterprise. The aim of the reform is to improve the operating performance, so only setting the correct and complete performance evaluation index system can we know the true and correct operating performance of the enterprise, and the enterprise can maintain and increase the value of asset. So setting the scientific and rational performance evaluation index system plays an important role in strengthening the competitiveness and realizing the operating role of the enterprise that transformed from PSU.As the PSU reform backgrounds, this thesis review the developing history of Chinese and foreign enterprise's performance evaluation index system as the foundation in terms of theory and practice. This thesis studies and analyses the economic value-added index, balance scorecard and enterprise performance evaluation system in our country, and evaluates the advantage and disadvantage of the three performance evaluation index system. Based on these, it puts forward the performance evaluation index system which is suitable for the enterprise that transformed from PSU.Firstly, this thesis elaborates the basic theories of performance evaluation briefly. Then the thesis analyses the present condition of PSU' performance evaluation index system, expounds the main content and characteristic of the enterprise performance evaluation system in our country, reveals the limitations of the present condition., further more indicates the direction of it's improvement and development. Next the thesis analyses the EVA and BSC deeply. This thesis expounds the basic principle of the EVA index, further investigates the unique function and deficiency or limitation of this index when it is used in the enterprise that transformed from PSU. And then expounds the main content of balance scorecard, reveals the important of the use of BSC in performance evaluation and the advantage or the disadvantage when used in the enterprise that transformed from PSU. Based on the discuss above, the thesis setting out the performance evaluation index system for the enterprise that is suitable for its development. According to the specialty of the enterprise and the theory of corporate social responsibility, the BSC is modified into five perspectives, adds the society contribution perspective. Meanwhile it introduces EVA index, and establishes its position of key index in a whole system. At last, the thesis using the Analytic Hierarchy Process in operational research to confirm the index weight of the index system mentioned above.