E-commerce Enterprise Performance Evaluation System Study

Performance Evaluation, Decentralization Decision-making and Pay Policies are the three pillars in modern corporation administration, among which Performance Evaluation plays a key role in internal control. Performance Evaluation is of great importance in modem corporation administration,In Knowledge Economics, Electronic-Business (E-business) has become the most attractive business pattern. How to utilize the new pattern and how to combine it with the company's strategic plan have been the most favorable research topics in China's enterprises.This dissertation is belonged to the sub-project of National Natural Science Foundation Key Projects-Management Theory and Methodology under Electronic-Business Environment (Project Number: 70031020). To achieve the above goal, this paper makes research on how to build up Performance Evaluation system for E-business companies. By qualitative and quantitative analysis, the paper mainly discusses the financial evaluation metrics. On the basis of the challenges brought by the E-business atmosphere, the paper analyzes the limitedness in traditional Performance Evaluation methods. The paper suggests the E-business Corporation adopts a value-added performance evaluation system, which is composed of EVA, VAI and CSM.To testify the feasibility of the evaluation system, the paper made an empirical research on 29 companies selected from China's E-business 500 randomly. The results show that EVA can illustrate the value added process in the E-business Corporation; the relation between VAI and the performance of E-business Corporation is satisfied; CSM is adaptive to E-business Corporation.In a word, the paper boldly tries to come up some original ideas in performance evaluation of E-business Corporation. The performance evaluation system is feasible and effective in the field of E-business research.