Research On The Performance Evaluation Index System Of High-Tech Small And Medium Companies

With the rapid development of technology and economy, the government has attached great emphasize and concern to high-tech small and medium companies. And at the same time it has been a hot topic for both theroy cricle and practice circle of accounting. Since high-tech small and medium companies have their own features, such as high risks and continual innovation, they are different from common size high-tech companies, thus when constructing high-tech small and medium companies'perfprmance evaluation index system, it is necessary to combine relevant theories and their features.Based on the relevant theories of high-tech small and medium companies, this paper does deep research on the two performance evaluation methods, EVA and balance score cards, including their features and the logical relation with theory basis and simultaneously states the features of high-tech small and medium companies. On this foundation, the paper structures the basic model of the performance evaluation index system of high-tech small and medium companies and selects performance evaluation indexes. According to this performance evaluation index system, nineteen high-tech small and medium companies which are listed on the growth enterprise market are selected as samples and BP neural network are chosen to simulate and train these datas by using Matlab, a kind of software. The rationality and correctness have been proved. Then the paper applies this performance evaluation index system to a specific case company which is also listed on the growth enterprise market, and compares the results with its actual performance in capital market. The result proves that the performance evaluation index system of high-tech small and medium companies based on BP neural network that this paper built has strong objectivity, relaibility and rationality. In the final conclusion, through the anlysis of this perfprmance evaluation index system, the limits of the research resluts have been stated. The paper figures the future development orientation, which provies new thoughts and orientation for the performance evaluation index system of high-tech small and medium companies. While the same time supplies empirical evidences for the implement of value management and strategy management of high-tech small and medium companies.