Business Performance Evaluation Index System

Performance evaluation is a basic issue in internal management control of modern enterprises. Choosing indexes of performance evaluation is the core in structuring the performance evaluation system. At present, many differences exist in the determination of evaluating bodies, selection of indexes and design of evaluating methods. As for evaluating bodies, this paper stands on the point of stake-holders and puts forward different measuring system should be deigned for different evaluators. As for evaluating indexes, by analyzing balanced scoredcard, this paper designs a set of indexes system including financial and nonfinancial indexes .In the end, making use of principal component analysis, this dissertation evaluates 39 listed companies' performance from creditor's angle using 10 financial indexes, which proves the efficiency and validity of the whole indexes system.