Based On The Balanced Scorecard Enterprise Comprehensive Performance Evaluation Index System Of Optimizing Design

Along with the market economic system and further improving capital market, themarketization degree of further strengthen, more and more companies will to enterpriseimplement comprehensive performance evaluation on the agenda. To scientific evaluation onthe comprehensive performance of enterprises, establishing a perfect enterprise integratedperformance evaluation system is the premise of effective evaluation to the enterprisecomprehensive performance. In many of the enterprise comprehensive performanceevaluation method, the balanced scorecard method is increasingly showing its superiority, butas a result of the enterprise performance evaluation based on the balanced scorecard methodstill exist index weight can not be sure, respect unquantifiable problems, at present this kindof method in our country has not been widely used. Therefore, the research and design ofcomprehensive performance evaluation index system of enterprise balanced scorecard hasimportant significance to improve the economic efficiency of enterprises and comprehensivedevelopment strength based on.This paper includes the following five parts:(1) evaluation of the present situation ofresearch on comprehensive performance of enterprises at home and abroad is reviewed.(2) inthe comprehensive interpretation based on the connotation of enterprise integratedperformance evaluation, based on the theoretical analysis, we used the method of comparativeanalysis, fully reveals the economic financial mode, the existing value added and balancedscorecard model meanings, advantages and disadvantages, finally obtained the BalancedScorecard mode and the two mode compared to the more scientific conclusions, and itsadvantages are described in detail.(3) according to the strategic goal of the enterprise, indexselection principle and measurement basis, the balanced scorecard method from the financial,customer, internal operation, learning and growth of enterprise integrated performanceevaluation index system for the optimization design based on.(4) to company T to get therelevant data, through field investigation, on the part of the balance score card afteroptimization design of enterprise integrated performance evaluation system is verified.(5) theintegrated evaluation of the system, revealing its with emphasis on financial indicators andnon-financial indicators, to ensure equal weight advantages more scientific, to maximize thelong-term interests of enterprises index, but there are still shortcomings of non-financialindicators lack of support theory and huge information system, based on the researchachievements of the enterprise integrated performance evaluation index system are put forward, and further stressed that the future should be based on perfect correlation methodpays more attention to the evaluation of corporate social performance.The main innovation points of this paper are: first, according to the needs of enterprisedevelopment, based on Balanced Scorecard theory, introducing the non-financial indicators,to build a set of financial indicators and non-financial indicators combined with thecomprehensive enterprise performance evaluation system; second, based on the analysis andexpert scoring method and analytic hierarchy process in many of the indicators selected themost suitable in the Balanced Scorecard performance assessment of enterprise under thetheory of index; this paper uses factor analysis method to verify the index system construction,proves the scientificity, feasibility and practicality of.