Research On The Evaluation Index System Of Enterprises Performance

Research on the Evaluation Index System of Enterprises Performance is in order to realize certain appraisal goal to construct a multi-level and multi-factor system structure by a series of indexes reflecting each side of the enterprise.In the high speed developing time of information, external information users are no longer satisfied with merely applying the traditional financial evaluation index system,but also attach importance to the apply of non-financial evaluation index system more.On the basis of summarizing predecessors' experience,this article is based on external information users angle to research evaluation index system of enterprises performance.As to the external information users,their basis of decision-makings are only from the disclosed information of financial accounting report,therefore the author elaborates that the evaluation index system of enterprises performance comes from financial accounting report.Through analyzing the information need of external information users to financial accounting report and the information which financial accounting report can provides for the performance evaluation, the author can conclude that present financial accounting report is unable to satisfy the external information users.It is necessary to carry on the suitable reform.This article,in the form of questionnaires,carry on the investigation to each index of accounting information that comes from main accounting report of present financial accounting report which necessarily disclosed,to the evaluation index of enterprises performance collected from the Chinese and foreign literature and the practice,as well as to the index which need to be disclosed for more widespread information users.Using the conclusion from the investigation, the author constructs more perfect evaluation index system of enterprises performance from financial aspects and non-financial aspects which provides more effective,comprehensive and accurate information for the external information users to appraise enterprises performance accurately and make wise financial decision-makings.The results of investigation also provide the basis for consummating information disclose of financial accounting report.Finally,the author elaborates necessity,feasibility,direction and the countermeasures of reform of present financial accounting report and concludes that it is an effective way to conform financial index and non-financial index for perfecting the evaluation index system of enterprises performance.