Research On The Enterprise Performance Evaluation Of H Shares Return To A Shares Based On Balance Scorecard

With the development of financial globalization,more and more Chinese enterprises choose to enter the international stock market.However,in recent years,the rapid development of China's economic and the rapid expansion of the A stock market have attracted many overseas listed Chinese companies choose to return to the A stock market.The community is also increasing emphasis on the impact of these companies.This effect is more intuitive performance of the enterprise's business performance.It is also very important to select suitable evaluation tools to evaluate enterprise's performance in a comprehensive and concrete way.In this paper,by comparing the various performance evaluation tools,the Balanced Scorecard stands out.This paper attempts to establish a comprehensive and feasible evaluation system for the small and medium investors to evaluate the perfornance of other companies.In this context,this paper uses literature review method,comparative analysis method,AHP method,coefficient of efficacy and case study method to analysis the Great Wall Motor's performance by Balanced Scorecard.What's more,this paper is based on the theory of strategic performance management and dual listing theory,using the Great Wall Motor's 10 years of operating indicators for the evidence.In this paper,the financial performance,internal business process,customer,learning and growth constitute the system of the Great Wall Motor's performance.After the analysis of these four dimensions,and then through the AHP method to determine the weight of the indicators,and efficiency coefficient method to focus on five years after the return of performance scoring,evaluating the Great Wall car performance.It is found that the performance of Great Wall Motor in these four dimensions has obviously improved than before.The return of A shares has a positive impact on the Great Wall Motor.Through this study,we can find that the Balanced Scorecard has a great applicability and feasibility in the evaluation of enterprise regression performance.Compared with the traditional methods of financial performance analysis,the Balanced Scorecard is more comprehensive for the strategic performance analysis.At the same time,this paper chooses 10 years of data to overcome the shortcomings of borrowing short-term data from previous empirical studies.At last,we can consider extending the balanced scorecard dimension as the environmental dimension and the social responsibility dimension in the future study.In addition,we can also combine other evaluation methods and statistical analysis software with Balanced Scorecard for three-dimensional analysis.