A Study Of High-technology Enterprise Performance Evaluation Indicator System Of Mature Stage

Performance evaluation of enterprises are more concerned about by the academic and business circles of our country as a research issue, because a good business performance evaluation can guide enterprises develop toward the direction of health and the business development objectives. However, the subject of the evaluation should consider types and the industry of enterprises in order to guarantee the scientific nature and effectiveness of the evaluation. At the same time, enterprises are also the same as biological, with different stages of development, and show cyclical changes in the life-stages. We should establish different systems with respective life-stages.Recent years, high-tech enterprises are more and more supported and concerned by our country, and they play a very important role in promoting the development of China's national economy and promote social prosperity, they have the advantages of knowledge-intensive, high cost of research and development, high added value, high speed increase, high technological progress and so on, but they also have some defects such as unstable, high-risk, easily out of the market comparing with general enterprises, in addition to the apparent decline in value of profits and taxes of high-tech enterprises in recent years, making our response to the establishment of effective performance evaluation system for such enterprises has become more urgent.This paper makes high-tech enterprises as studies, firstly we dividing different stages for high-tech enterprises based on the characteristics of the stage of the life stages of division and the life cycle theory, high-tech enterprises will be divided into six stages, include the seed phase, start-up period, growth period, mature period, recession period and the decline phase or the transformation period and we select mature period as the background of our research. Through a large number of studies in the domestic and international literature review refer to the connotation of performance evaluation. Under the evaluation of the flawed premise of the performance evaluation index system of existing domestic and international enterprises, we establish a mature high-tech enterprise integrated performance evaluation index system , the system respectively design indicators from the financial and non-financial aspects, calculate the weight of indicators, make the standard choice. Finally, we select listed companies of computer application industry as samples in empirical analysis, and analyze such enterprises' financial performance, non-financial performance and integrated performance by calculating the points. We also make detailed analysis for each indicator specific applications and the relationship among them. Although the process of establishing system has some regrets, we can continue the discussion of the analysis in our follow-up study, but overall, the whole system not only has an important practical significance for the healthy development of high-tech enterprises, but also has a certain theoretical value in enriching the performance evaluation of our theory.