Research On Corporate Performance Evaluation System Based On Social Contribution Value

:Corporate performance evaluation has been widely concerned. On the one hand, whether corporate operating performance is good or not, it determines the rationality of the allocation of resources and the market competition order, and has a direct impact on national economic development and social stability in China. On the other hand, corporate performance evaluation, is in the service of corporate operation and management, has incentive and guiding effect on corporate business, is directly related to the formation and maintenance of corporate core competitiveness, affects its survival and development. Along with the development of corporate social responsibility movement, social responsibility concept is deeply rooted in the hearts of people, and corporate financial management goal changes from corporate value maximization to stakeholder interest maximization. Under the impetus of the requirements of the fulfillment of corporate social responsibility, the change of corporate financial management goal has certain influence on the performance evaluation system. Therefore, whether it meets the requirements of various stakeholders in terms of the microscopic angle, or architectures a multi-level corporate performance evaluation system in terms of the macroscopic angle, we should proactively explore how to build a corporate performance evaluation system which better reflects corporate social responsibility.Scientific and reasonable corporate performance evaluation system can realize the integration between the fulfillment of corporate social responsibility and corporate performance evaluation, help the government departments to formulate reasonable policies and implement effective supervision and management, and strengthen the supervision of corporate shareholders and other stakeholders on corporate operation and management behavior and performance. Therefore, integrating the concept of social contribution value evaluation into the process of promoting the fulfillment of social responsibility in china and taking into account corporate economic performance, social performance and environmental performance in order to improve and optimize corporate performance evaluation system has a vital significance.This article analyzes the problems existing in the current corporate performance evaluation system based on the perspective of social responsibility, expounds the necessity of optimizing corporate performance evaluation system, and constructs the corporate performance evaluation system based on social contribution value by three dimensions of economic performance, social performance and environmental performance. At the same time, by comparing and analyzing various corporate performance evaluation methods including the multivariate statistical analysis, data envelopment analysis, artificial neural network, fuzzy comprehensive evaluation method and analytic hierarchy process, this article puts forward using grey correlation analysis method based on the theory of the grey system to comprehensively evaluate corporate performance. On this basis, taking an example of30samples of manufacturing companies, this article uses corporate performance evaluation system based on social contribution value which author constructs to comprehensively evaluate performance of sample companies, deeply analyzes evaluation results from the angle of region, and researches the distribution structure of corporate social contribution of sample companies from three dimensions of economic, social and environmental, to verify the scientificity and rationality of evaluation system which author constructs. Finally, based on the analysis of the results of the performance evaluation of sample companies, and combined with the content of the theoretical part, author puts forward related countermeasures and suggestions of optimizing corporate performance evaluation system.Innovation points of this article: (1)Based on the perspective of social responsibility, by analyzing the relationship between the fulfillment of corporate social responsibility and corporate performance evaluation, this article puts forward the existing disconnection phenomena between the current corporate performance evaluation system and the requirements of the fulfillment of corporate social responsibility, comes up with basic thoughts of optimizing corporate performance evaluation in the aspect of the evaluation index system, evaluation standard and evaluation report, and constructs a comprehensive evaluation model of corporate performance evaluation based on the theory of gray system.(2)This article uses grey correlation analysis method to empirically study comprehensive performance of sample companies, deeply analyses the results of performance evaluation of sample companies from the angle of region, and discusses whether the distribution structure of corporate social contribution of sample companies is reasonable from three dimensions of economic, social and environmental, to finally verify the application value of corporate performance evaluation system which author constructs.