The Enterprise Performance Evaluation Index System Research Based On Multi-method Integration

The arrival of knowledge-based economy and information era, making the flaws oftraditional financial indicators based enterprise performance evaluation system continues toappear, traditional financial indicators are only taking into account the cost of debtcapital,however, tend to ignore the cost of equity capital. The EVA method considers all thecost of capital, as a new corporate value conception has been gradually introduced intoenterprise performance management. The EVA method can reflect the real motivation ofcorporate performance growth, accurately measure and evaluate shareholder value creation,so that the interests of the operators and investors tend to the same direction. And it caneffectively prevent the operators’ short-sighted behavior, achieve the common interests of bothsides. In this paper, the basic of enterprise performance theory and method in-depth study,author concerns the interests of all stakeholders on the corporate value chain and makes thecorporate social responsibility into the BSC and called EBSC. The conception of corporatesocial responsibility as a new perspective can evaluate the enterprise performance level. Theeffective integration of the EVA、EBSC、KPI, the three methods complement each other,foster strengths and circumvent weaknesses. Taking advantage of AHP value the evaluationindex, and build a performance evaluation index system having both financial andnon-financial indicators, long-term and short-term indicators. Thus it can more realistic,comprehensive and systematic enterprise performance.