A Research On Enterprise's Flexible Performance Evaluation Index System

Performance evaluation is a hot topic, which exists both in theoretic field and enterprise field around the world in recent years. It is an important problem in any enterprise,which exists in each respect of enterprise's management. As to this thesis, many scholars have did much work and issued their own conclusions and gained their research results.With"the New Economy"epoch coming and taking part in WTO, enterprises have entered into strategic management epoch,which is the long period ,sustainable and synthesized competition between corporations. Thus, the current performance evaluation system, which pays more attention to short period than long period, past time than future has not fit the needs of enterprises today. Judging from the current situation,the combination of financial and non-financial evaluation index and the combination of quantitative and qualitative evaluation index are the important part of the performance evaluation index system. But the external and internal environment of enterprises are changing, and the uncertainty of the enterprise's environment conflicts with the stationary ,static, single and without flexible performance evaluation index system. So performance evaluation with the traditional evaluation index system can't get correct result. It becomes very urgent to change current performance evaluation system, and constructs flexible performance evaluation system, which could adapts to business operation circumstances, manifest enterprise dynamic strategy requirements and enterprise's management. The thesis just does the research on the issue.This paper is aimed at introducing limitations and development trend of current performance evaluation system, discussing its theories and methods, and constructs a standard, systemic comprehensive flexible evaluation index system, which could reflect present-day, forecast rend, provide real-time control and diagnose on enterprise management.In the study, the thesis firstly introduces the definition of flexibility and the relevant knowledge about performance estimation, including estimation, performance estimation, estimation index and other elements. Through the historical analysis of the performance estimation index system in domestic and foreign enterprises, this paper concludes limitations of current performance evaluation system. Based on the deep analysis on disadvantages of the above index system, this essay deeply analyzes the external and internal factors that affect the construction of enterprise's flexible performance evaluation index system. Then the author constructs eight principles of the construction of enterprise's flexible performance evaluation index system. Under the guidance of the eight principles, this paper uses level analytic approach in operational research to make an improvement of the current performance evaluation index. Also a standard and comprehensive flexible evaluation index system has been constructed, which include six aspects such as: finance aspect, client aspect, operation flow aspect, technology innovation aspect, development potential aspect, society and environment protections aspect. Then the paper discusses how to confirm the index weight of the above-mentioned index system according to the change of enterprise's external and internal factors. And finally, the author constructs a comprehensive, systematic enterprise's performance enterprise's flexible performance evaluation index system which reflects the corporate strategy and enterprise's core competitiveness.