The Research Of Evaluation Performance Of M&A Based On The BSC Perspective

With the development of economic globalization, the economy system of Chinese market has been improved gradually, the performance evaluation system of state-owned enterprises is undergoing profound changes. Scientific and reasonable performance evaluation method requires companies concerned financial measures, it is also possible to measure the overall performance of the enterprise at all levels. By building the Balanced Scorecard performance evaluation system can be performers scientific evaluation, the company’s strategic objectives, profit-driven factors that can effectively meet the business end financial results. Therefore, building a Balanced Scorecard performance evaluation system to improve the significance of state-owned enterprise performance evaluation system is significant.As a representative of high-end equipment manufacturing industry M&A cases, car north and south China in the first half of 2015, mergers and acquisitions to become the most watched merger cases. For this reason, how to make cars in China to evaluate the performance of the Group’s M&A more important. By BSC from multiple angles and M& A performance evaluation of ideological theory combined index, based on China Vehicle Group in specific circumstances, to build four covers financial dimension, the customer dimension, a dimension of internal business processes, learning and growth dimension metrics system, through the analysis after the merger integration indicators show the four dimensions, the vehicle can be determined China Group in the acquisition of corporate strategic objectives, profit-driven factors that can effectively meet the business end financial results, provide guidance for the integration of mergers and acquisitions and reference for evaluating the performance of mergers and acquisitions provide a new and relatively comprehensive approach.Chinese paper selected as a case body of the vehicle on behalf of the Group, its build BSC-based M&A performance evaluation system. First, the current research were reviewed and analyzed the research ideas and framework of this paper points out that innovation research; then introduces the M&A Performance and Balanced Scorecard and other related concepts, pre-Merger Performance and Balanced Scorecard card fusion theory, the theoretical basis for the study of this article; again, the status of the case against the background of performance and assessment in China vehicle Group was introduced to analyze the feasibility of M&A performance evaluation system based on the Balanced Scorecard in its implementation. Finally, the Chinese car group based in M&A performance evaluation system to build Balanced Scorecard, including corporate strategy, performance evaluation, incentives and other multi-level content.