Performance Evaluation Of Resource-based Enterprises

As the assessment for corporate, performance evaluation can largely help enterprises to improve management efficiency and resource allocation efficiency. The results of performance evaluation can provide real industry positioning and objective scientific goal-oriented for enterprises, so performance Evaluation of Enterprise has always been favored by scholars. I think the evaluation method and evaluation system are the most important among the seven elements in the performance evaluation, we should choose indicators and methods based on industry-specific which the enterprise belongs to. Object of this study is the resource-based enterprises, the author review the existing achievements at home and abroad about the performance evaluation, and resource-based enterprises Performance Evaluation, then analyze the characteristics of the industry resource-based enterprises, put up with the idea of improved Balanced Scorecard, including the financial, management, environment, social responsibility four levels, this paper proposes a set of index system for resource-based enterprises. About the evaluation methods, the author analyzes the advantages and disadvantages of EVA, DEA, AHP and other methods, then introduces the factor analysis method and its advantages for performance evaluation in detail, at last choose the factor analysis as the empirical method of this article.Resource-based enterprises is very important to our country, comprehensive performance evaluation of resource-based enterprises can play a role in guiding its future development. In this paper, I regard the theory of sustainable development and stakeholder theory as the guiding ideology of resource-based enterprises Performance Evaluation, the purpose is guiding the resource-based enterprises to protect environment, conserve resources, and undertake social responsibility.In the empirical part, the author evaluate and analyze the comprehensive performance in 2012 and 2013 of the coal industries, the result of financial performance rankings, non-financial performance rankings and comprehensive performance evaluation can not only help enterprises to recognize their own objective situation but also can provide a basis to investors to help making investment decisions. The targeted suggestions after the conclusion may be the reference of whole industry.In the end of the article the author combines "new normal" which is a new keyword with the resource-based enterprise performance evaluation, proposes some inspiration which come from the "new normal" and outlook of resource-based enterprise performance evaluation research.