The Research On The Construction Of Hi-tech Enterprise Performance Evaluation System Combined Of EVA And BSC

As the main part of innovation,high-tech Enterprises continue to grow with Chinese rapid economic development since reform and opening up.To increase the science and technology enterprises' especially the small and medium-sized enterprise's policy support,to promote public entrepreneurship,innovation,to foster the creation of new technology,new formats and new supply market,and to promote economic development and upgrading,in January 29,2016 the Ministry of science and technology,Ministry of finance,the State Administration of Taxation issued and revised "management measures" of high-tech enterprises,and the issuance of "high-tech enterprise management guidelines" was revised in June 22,2016.The purpose of the measures and guidelines is to increase support for hightech enterprises.The performance of high-tech enterprises has gradually been paid more attention to by internal and external enterprises.The development of high-tech enterprises is an important pillar of the national economy.Besides,corporate performance evaluation has been one of the hot issues of academic attention.The building of enterprise performance evaluation system is the key content of the enterprise performance evaluation system.The construction of high-tech enterprise performance evaluation system has certain research significance.The main purpose of this paper is to study the performance evaluation system of high-tech enterprises combined of EVA and BSC,to exert the incentive function of the evaluation system,and to coordinate the interests of the whole enterprise and the interests of managers.This paper firstly analyzes the background and significance of the article,through the review of domestic and foreign literature and research,and then puts forward the research objectives and content.EVA and BSC are more commonly used performance evaluation model.Through the analysis of the advantages and limitations of EVA and BSC respectively,the combination of the two theories were analyzed.Finally,a case of the performance evaluation system was studied.The field of electronic information is a national key support in the field of high technology.BL company's industry belongs to the Internet information service industry,and the company's ambition is to be the leading position in the domestic “Internet plus” service providers and electronic platform.The high-tech enterprise has the characteristics of high investment,high risk,and high growth.This paper takes the BL company as an example to analyze the current situation of high-tech enterprise performance evaluation and the existing problems,and discusses the feasibility of BL using performance evaluation system combined of EVA and BSC.On the base of analyzing the design principle of performance evaluation system of BL company,the BL's strategic objectives was analyzed.After choosing reasonable evaluation index and using appropriate methods,the construction of the performance evaluation system was based on the combination of EVA and BSC.Then the actual value of the performance evaluation index was calculated and score was calculated according to the scoring method.Then,this article introduces some suggestions of specific implementation of performance evaluation system,which is conducive to high-tech enterprises on paying close attention to improving the research and innovation capacity of high-tech enterprises and their management level,which is helpful to achieve the ambition of Value-added to the enterprise.