Research On The Design And Implementation Of Financial Performance Indicators Of YJ Prison Enterprises Group

After the prison system reform，great changes have taken place in the nature andfunction of prison enterprises．Prison enterprises is a part of the rehabilitation of offendersin prison，its main task is to provide labor positions for the criminals in prison，and servicesfor the rehabilitation of offenders，it is unlike for-profit social enterprises，but there’s alsobenefits to consider． Due to the particularity of the prison enterprise， financialperformance indicators of domestic enterprises are not applicable，therefore there’s anurgent need for a financial performance evaluation index system specially for prison．By exploring the relevant theories and documents domestic and abroad, centering onthe particularity of prison enterprises, this paper will study the case of YJ prison throughdocumentary materials, comparative analysis，case study as well as field survey, toresearch on the design and implementation of financial performance indicators．The maincontent of this paper is divided into five parts．The first part is an introduction，mainlyintroduces the research background，research purpose and significance，research ideas，methods and key issues，innovation and value，as well as the definition of relatedconcepts． The second part mainly elaborated the related theory and literature ofperformance evaluation．The third part mainly expounds the base situation of YJ PrisonEnterprise Group，the current evaluation and the main problems existed of financialperformance，and the analysis of the causes of the problems．The fourth part describes thedesign of evaluation index system of YJ Prison Enterprise Group financial performance，from the design concept and basic principle， the scientifically determining of theevaluation index and its weight，the defining of the connotation and calculation method ofthe evaluation index，the establishing and improving of the main supporting system of theevaluation index system，and so on．The fifth part is the case analysis，through the case ofYJ Prison Enterprise Group in2013，to verify the financial performance evaluation indexsystem which in this paper，is scientific and reasonable，and put forward reasonablesuggestions to improve the financial performance in the future．In this paper，for the first time the EVA included in the financial performanceevaluation index system of the prison enterprise，and puts forward the calculation methodof the EVA which is different from that of the social enterprise，and the social benefits andsocial responsibility is integrated into the financial performance evaluation of prison enterprises，expanding the concept and scope of financial performance evaluation of theprison enterprise，and puts forward some new ideas and new methods of financialperformance evaluation of the prison enterprise．Financial performance evaluation indexsystem of prison enterprises which is presented in this paper is in the leading position inchina，through the implementation in YJ Prison Enterprise Group，the rationality has beenverified，so it has a strong reference value to other prison enterprises．...