Research On Enterprise Performance Evaluation Based On EVA Integrated Balanced Scorecard

The Balanced Scorecard(BSC)is a frequently quoted performance evaluation method in China's state-owned enterprises.It is mainly evaluated from two levels and four dimensions.Economic value added(EVA)is a new performance evaluation model.It can intuitively and clearly reflect and measure the value created by managers for enterprises.In China,we introduce a slightly lagging traditional evaluation mode.The main evaluation index of this model is financial indicators,such as net profit.This model can not stand at a higher point of view for the strategic development of the enterprise to carry out reasonable and accurate guidance.There is no way to fit the growth of our country under the great environment.If we continue to apply this traditional evaluation index,we will not consider the cost of capital,which will not be conducive to the longterm interests and development of enterprises.Therefore,China's performance evaluation indicators will grow and grow.The first chapter is the introduction,introduces the research background and significance,also introduces the general situation of domestic and foreign about enterprise performance evaluation,secondly introduces the historical process of the stateowned enterprise performance evaluation,the third part introduces the overview of the evaluation index system of a new type of performance,through the introduction of the two parts,found combining the two more persuasive,can complement each other,but also to achieve the common goal of enterprise value maximization.Then it introduces the path of building the evaluation system of China's state-owned enterprises,from the concept to the principle,and then to the influencing factors and steps.Then,starting from the idea of building Balanced Scorecard and economic value added,we should be cautious about the selection of financial indicators or non-financial indicators.Next,we will put forward more reasonable suggestions and suggestions for the practical application of the system.This paper establishes a performance evaluation system based on EVA and BSC as a framework to further reflect the truthfulness and rationality of business performance and maximize the value of enterprises.