Based On The Balanced Scorecard Performance Evaluation Of The Listed Companies In China

China's listed companies is since the middle of 1980s with since the state-owned enterprise share-holding system.Along with economic development to speed up,and the expansion of the scale of company,the listed company has become an important pillar of the national economy in China.In addition,as investors,securities market formation of philosophy of listed company,standardization management performance evaluation in the market,strengthen supervision to assist managers,to promote the rational investment guide investors in listed companies to strengthen internal management,more and more important role.However,the neglect of financial indicators assessment of non-financial indicators of the shortcomings of traditional assessment system,and is also becoming more accurate evaluation of the performance of enterprises become obstacles.As an effective performance evaluation system,the balanced scorecard to our country enterprise performance evaluation system has special significance.Based on the analysis of the domestic and foreign enterprises and performance evaluation based on the present research,combined with actual situation in China,the listed company shall be put in the original performance evaluation index system based on the non-financial indicators,and to join with the balanced scorecard,in order to improve the performance evaluation system of the listed companies in China, accurate evaluation company performance.As an effective performance evaluation system,the balanced scorecard to our country enterprise performance evaluation system has special significance.However, Chinese enterprises and foreign enterprises,after all,there is a big difference in foreign countries has been a huge success of the balanced scorecard,although it has many other performance evaluation system and incomparable advantage.But how he in China is still in the smooth implementation of enterprise.Therefore,whether the balanced scorecard to the successful implementation of listed companies in China,will become a topic of concern.Based on this,this paper aims to study the balanced scorecard performance evaluation in the Chinese listed companies.The main research results in the following aspects:(1) In the comparison and analysis of the performance evaluation and research status on the basis of the existing study,the representative of the performance evaluation model of the theory framework and rating,the choice of index system of viewpoints, and pointed out the shortcomings in them.(2) Analysis of the listed companies in China and the performance evaluation of present defects,main performance evaluation system for:outdated to new era of enterprise requirements,Traditional evaluation index defective,Index to neglect the financial index selection for financial indicators,the evaluation result error,etc. Combining with the above analysis,results of the performance evaluation of listed companies.(3) Reviews the theoretical model of the balanced scorecard,analyzing its application condition scorecard used in listed companies in the difficult obstacle, feasibility.(4) Combined with a balanced scorecard performance evaluation system is established,the listed company of specific goals,including system established selection index,index,the index weight and interpretation calculation method,integrated data processing,etc.