Modern Enterprise Management Performance Evaluation Theory And Index System

This article, through the analysis of evolution and law of the performance evaluation theories and methods, defines the evaluation system of modern business management from the point of view of business management, integrating theory with practice, applying the primary principle and viewpoint of accounting, managing and economics. Meanwhile, it probes into the development trend of business performance evaluation theory and the index system establishment of modern business management performance evaluation on the base of the theoretical hypothesis and principle provided. The essential viewpoints expounded and proved in this article are the following: The principles should be followed in the process of the index system establishment of modern management performance evaluation such as understandability, acceptability, operationality, adaptability, objective concordance importance, and cost-benefit principle, etc; business performance and manager's achievement are combined and evaluated; the focus of performance evaluation should be shifted from evaluation after the event to the service of business strategic operational object and the performance evaluation should be involved in the process of strategic management; financial index and non-financial index should be integrated to demonstrate the long-term developing ability of an enterprise; great attention should be paid to the evaluation of creative achievements to form the corporation's continuous competitive advantage; particularly, the intellectual index should be involved in the evaluating index system, demonstrating the important role of intangible property and human resources in the business performance.