Study And Design On The Performance Evaluation Index System Of Enterprises

With the continuously changeable of environment, the shortage of current enterprise performance evaluation system is becoming obvious. In the new economic environment, how to evaluate enterprise performance truly deserves to be researched. The traditional performance evaluation index system of enterprise focuses on the financial evaluation. This system overemphasizes on the enterprise short-term financial result, but almost not involves immaterial and intelligent assets that are very important for the enterprise to succeed in the competitive environment. The old system is disobedient with the new facts that enterprise is facing on global competition and the management is shifting to strategic orientation. So some measures must be taken on the traditional performance evaluation index system of enterprise to make it adapt to the new environment. It is essential for us to design a new performance evaluation index system of enterprise based on Balanced Scorecard (BSC) to ensure the scientific decision for enterprise and enhance the enterprise's performance.At first, the paper summarizes the study of the appraisal of enterprise's performance evaluation of current situation both at home and abroad according to relevant document. Secondly, this paper introduces theories related to enterprise performance evaluation and analyzes the limitation of the current enterprise performance evaluation index system. Using the research of other scholars for reference, this paper establishes a new performance evaluation index system. This system puts forward to evaluating the enterprise performance evaluation from the following aspects: finance, the customer, inner process, study and grow up.