The Research On The Performance Evaluation System Towards Strategic Transformation Of State-owned Enterprises

With the reform of China's state-owned enterprises,the market competition environment is increasingly fierce.Faced with the increasing competition environment,state-owned enterprises are actively seeking transformation and transformation,which is almost the common choice faced by state-owned enterprises in China.In this context,it can scientifically and rationally evaluate the operating performance of state-owned enterprises,improve and improve the performance evaluation method of state-owned enterprises,not only the objective requirements of state-owned enterprises to make strategic transition,but also the objective requirements of state-owned enterprises to deal with industry competition.The performance evaluation system as an important part of management accounting control system,is the routine work associated with the strategic target of the link,the enterprise's^strategic goal determines the resource allocation of the enterprise direction,also determines the direction of the enterprise management.If there is no a good performance evaluation system to the correct evaluation of enterprise business performance,the strategy of the enterprise is not to judge,therefore,to establish a match the enterprise strategic performance evaluation index system for enterprise strategic target has the very vital role,therefore in the process of state?owned enterprise strategic transformation need to establish and perfect the performance evaluation system.The balanced scorecard evaluates and analyzes the enterprise performance from different dimensions,emphasizing the strategic and comprehensive performance appraisal.As a tool of performance evaluation,the balanced scorecard not only overcomes the deficiency of over-emphasis on financial indicators,but also effectively promotes the strategic execution of enterprises.At present,state-owned enterprises in China are in the midst of transformation,and state-owned enterprises are all engaged in the intensive and orderly transformation.In the face of increasingly fierce competitive environment,our country state-owned enterprise to be in the invincible position in the competition,must be based on the strategic transformation constantly create business opportunities and to raise their level of performance evaluation in order to perfect governance structure,improve the business performance.Taking JuHua group company as an exalple,according to the characteristics of its strategic transformation,based on the balanced scorecard performance evaluation system,the basis of the constructed including strategic,financial,customer,internal process,learning and growing,item veto six dimensions of performance evaluation system.The performance evaluation system will be down from group strategic target decomposition,to hierarchical organization,classification,assessment and evaluation,will JuHua long-term goals into specific executable JuHua action,improve JuHua strategy execution ability,effectively promote the strategic transformation of state-owned enterprises.Based on the research of the performance evaluation system of JuHua group,the study on performance evaluation system for the enterprise to set up should be combined with their own characteristics to choose the specific evaluation methods,in no case can be made,in addition to several comprehensive performance evaluation method in the enterprise has made a certain progress.