| After the global financial crisis in2008, countries in the world began to look for new economic growth point and many countries regarded technological innovation as the key area of restoring and strengthening their economy. For china, however, we can not only cope with the international situation but also take the goal of sustainable development into consideration. So, the concept of strategic emerging industries has been put forward in2009State council executive meeting, and the following "Decision of speeding up cultivating and developing strategic emerging industries" specified energy conservation and environment protection industry, new-energy automobile industry and so on as the seven strategic emerging industries. These industries based on major technical breakthrough, consume less materials, have great growth potential and can promote the upgrading of the industrial structure, enhance the independent innovation capacity and international competitiveness, etc. Those industries not only emphasize technological innovation, but also emphasize energy saving, so they are beneficial to the sustainable development of social economy.Nowadays, consumers’need for automobile is growing, and energy shortage crisis and environmental pollution is getting worse which will hinder the sustainable development of economic and social, so, developing new-energy automobile that use solar energy, wind power and so on as power has great importance. So, it is urgent need to develop a comprehensive and reasonable performance evaluation system which can consistently asses the new-energy automobile companies’ performance and help them to monitor the implementation of strategy in the same time, finally to guarantee sustainable development of the companies. The performance evaluation system based on Balanced Scorecard takes enterprise’ strategic target as the core, and then decompose it from finance, customer, internal business processes and learning and growth which show a causal relationship. Finally the enterprise’ strategic target is decomposed into specific performance evaluation indicators. The Balanced Scorecard can bring about the balance between the short-term results and long-term goals, the internal and external, financial and non-financial indicators, results and leading indicators. So it is very necessary and applicable for the new-energy automobile companies to apply the Balanced Scorecard in their performance evaluation system in order to make sure that their strategic targets are successfully achieved and maintain sustainable development.However, there are few articles which discussing the construction of Balanced Scorecard in the new-energy automobile companies, so the author will do some analysis about how to construct a performance evaluation system based on Balanced Scorecard which will reflect the new-energy automobile companies’ strategic targets and characteristics to offer some advice for the constructing of performance evaluation system in new-energy automobile companies, and the study result will has some significance for the development of new-energy automobile companies.There are six parts in this article:Chapter one introduces the research background, meaning, content, structure, methods and the expected contribution of the thesis.Chapter two is the literature review of the performance evaluation and the theoretical and practical research of Balanced Scorecard.Chapter three is the theoretical analysis. First, it will introduce the concept and three theoretical basis of the performance evaluation. Second, it will introduce the concept and four parts of the Balanced Scorecard. Last, it will analyze the advantages of the Balanced Scorecard and the disadvantages of other main performance evaluation methods.Chapter four will analyze how to construct the performance evaluation system based on Balanced Scorecard. First, it will introduce the concept and the characteristics of the new-energy automobile companies. Then, through analyzing the characteristics of the new-energy automobile companies and the advantages of the Balanced Scorecard, we can conclude that it is very necessary and applicable for new-energy automobile companies to use the Balanced Scorecard. Then, it will introduce the application process of the Balanced Scorecard. Last, it will point out the design principles of the balance score card. Chapter five is a case study of a specific company. Through designing the performance evaluation system for the company which can reflect the strategic objective and characteristics of the company will show the process of construction of Balanced Scorecard for a specific new-energy automobile company. The combination of the theory and practice has certain practical significance.Chapter six is the conclusion and the shortage of the thesis.The contribution of the thesis in the following aspects:first, through designing the performance evaluation system for a specific company which can reflect its strategic objective and characteristics will offer some advice for the construction of performance evaluation system based on Balanced Scorecard in new-energy automobile companies, and to some extent, it will make up vacancy in this area; second, it proves that to construct a performance evaluation system based on Balanced Scorecard according to companies’ strategic targets and characteristics can help the companies keep developing healthily, and this performance evaluation system can be regarded as the booster of the new-energy automobile companies in the future competition.With no doubt, this thesis has some inadequacies:first, the theoretical analysis maybe not comprehensive or accurate, it needs further improved; second, it only construct the performance evaluation system based on Balanced Scorecard in the company level; third, because new-energy automobile companies get developed very late in china, and the research object of the thesis are the companies that only engage in the innovation and the complete making of new-energy automobiles, so, it is very hard to find out a listed company like that, so, the case company in this thesis is a unlisted one, as a result, the author can’t get useful data and can’t apply the data to the performance evaluation system based on Balanced Scorecard to evaluate the companies’performance, so, the author need more research in the future. |
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