Research On Building The Performance Evaluation System Of State-owned Cultural Enterprises Based On The Balanced Scorecard

The state-owned cultural enterprises, which occupies an important position in China’s cultural industry, is a strategic force that leading the cultural industry becoming the economic pillar industry in our country’s economic. The state-owned cultural enterprises is also shouldering the mission that act as dominating strategic and industry layout. In recent years, with the further development of socialist market economy and the culture system reform, the state-owned cultural enterprises participate in market competition actively. A large number of excellent state-owned cultural enterprises growing with rapid speed, vigorously promote the development of cultural industry and cultural market prosperity, which has balanced the economic and social benefits. But at the same time, the reform of some state-owned cultural enterprises have not reach the reform requirements. It is a common phenomenon that some state-owned cultural enterprises pursuit the economic benefits and ignore the social benefits. And the performance appraisal system of state-owned cultural enterprises is not very reasonable. The performance evaluation system of state-owned cultural enterprises remains to be further improved. Based on this, this paper try to introduced the balanced scorecard for building the performance evaluation system of state-owned cultural enterprises, and provide some useful reference to building the performance evaluation of state-owned cultural enterprises.Firstly, this paper review theories of the performance evaluation of enterprise and the balanced scorecard relevant theories, and summarizes the related research of the performance evaluation of state-owned enterprises. Secondly, based on the analysis of the state-owned cultural enterprises’characteristics and the present situation, proposed the necessity and feasibility of the introduction of the balanced scorecard theory to build the performance evaluation system of state-owned cultural enterprises. This paper also constructs the whole framework and strategic map of the performance evaluation system of state-owned cultural enterprises. In the framework of the performance evaluation system of state-owned cultural enterprises, transforms from "customer satisfaction" in the balanced scorecard to "stakeholders", according to the performance evaluation of state-owned cultural enterprises need to consider the interests of various stakeholders comprehensively. The system evaluates the performance of the state-owned cultural enterprises from the four aspects of financial, stakeholders, internal process, the organization’s ability to learn and improve.The paper puts forward the basic principles of constructing the performance evaluation system of state-owned cultural enterprises and the overall mentality, build steps of performance evaluation index system is given, and selects the analytic hierarchy process (AHP) to set up the index weight, makes the evaluation standard and evaluation method. The paper also researches on the application of the performance evaluation system of state-owned cultural enterprises, taking BG Media Group as an example, with building the BG media group performance evaluation index system. Finally, the paper puts forward four suggestions about the practical application of the performance evaluation system of the state-owned cultural enterprises.