Research On Enterprise Performance Evaluation Of SG Automotive Group Based On The Integration Of EVA-BSC

The development situation of automobile industry represents the comprehensive strength of the industrial development in a country.In China,the automobile industry has always been treated as one of the basic industries given prior supporting by the country,and the major component is the automobile manufacturing enterprise.The healthy and steady development of automobile manufacturing performance has an impact on the whole automobile industry or even the national economy.In order to improve corporate management level and increase corporate core competitiveness,scientific methods must be used to evaluate the enterprise performance of automobile manufacturing companies in our country.The continuous reform and development of modern enterprises promote experts and scholars to make an in-depth study in the field of enterprise performance evaluation.Only by means of scientific methods to evaluate the enterprise performance of automobile manufacturing companies,can the enterprises better demonstrate their own value and social contribution,so that the enterprises can develop in a healthy and orderly way,and the resource superiority of the automobile manufacturing industry can be made full use of.Therefore,how to establish a scientific evaluation means for enterprise performance has become a core issues in the research field of enterprise performance evaluation today.The research methods adopted in this paper are literature research and a combination of theoretical analysis and case study.Based on literature research,this paper summarizes and systemizes the relevant theoretical research of domestic and foreign scholar on the performance evaluation of enterprises,then proceeds with basic theory to analyze concept of enterprise performance evaluation and its method,varieties of performance evaluation methodology are simultaneously summarized and reorganized,thus comes to the conclusion that EVA is to assess management performance of enterprise management level from the aspect of owner's interest,BSC is to merge non-financial index of the considered stakeholder into financial index,thus to assess operating performance of the administrators.In case study part,existing enterprise performance evaluation system of SG Automobile Group is firstly deeply analyzed,evaluation method has not formed a complete system,existing assessment index is disjointed to strategic objective,too much emphasis is laid on financial indicators,along with other problems are found in the enterprise performance evaluation methodology of the company.By analyzing the strategic objective of SG automotive group in detail,the strategic objective is known by each department,and the strategic objectives of the departments will be turned into the specific evaluation index by BSC framework,thus constructing a more scientific and perfect index system of enterprise performance evaluation.Then corporate performance constitution is discussed from operating performance and management performance,finally,the two aspects are embedded into the enterprise performance evaluation system integrating EVA-BSC,then a comprehensive enterprise performance evaluation is conducted to performance of SG Automobile Group in 2015 by using the newly established enterprise performance evaluation system integrating EVA-BSC,and propose a feed-back system matching with new performance evaluation system should be established,carrying out extensive publicity,establishing incentive policies for management and departments and other safeguard measures,thus providing certain reference to studies on enterprise performance evaluation of the same industry.