Construction And Application Of Enterprise Performance Evaluation System Based On "Two Oriented Society"

Since the reform and opening up,China's economy has developed rapidly.But there is a series of social problems behind the development of economy,and the pressure of the extensive production mode on the environment is becoming more and more serious.Facing the grim situation,our country makes the "resource saving and environment friendly society" as a long-term development strategy in the "12th Five-Year" plan.As an important member of the social system,enterprises take on the most important responsibilities in the protection of the ecological environment,rational use of limited resources and social progress.The traditional financial performance evaluation system is no longer suitable for the "two oriented society".How to guarantee the enterprise economic development,resources,environment and reflect the social performance become a major concern in performance evaluation.Therefore,based on the "two oriented society" perspective,the construction of a comprehensive enterprise performance evaluation system can effectively promote the transformation of production mode,and improve the management level.It can realize the unification of economic,environmental and social benefits,and promote the sustainable development of enterprises.This paper firstly reviews the domestic and international performance evaluation studies,and introduces the concept of performance evaluation in the "two oriented society".Under the guidance of the theory of sustainable development,stakeholder and social responsibility,this paper puts forward the idea of constructing the performance evaluation system from six aspects of the performance evaluation goal,subject,object,target,method and standard,and constructs the performance evaluation index system based on the "two type society" from three angles of economic performance,environmental performance and social performance.Using the trend analysis method,this paper makes application study on XX performance evaluation,and puts forward the improvement measure,providing a reference for other companies.