Design Of Performance Evaluation Indicators Based On Corporate Value-oriented

With the rapid economic development,the main competitiveness of today's corporate development is shifting from the direction of business competence and business level to the pursuit of maximization of corporate value.More and more investors and participants are paying more attention to enterprises.The development of value rather than the immediate stage of interest.Performance evaluation is the main method of modern enterprise management.Through targeted evaluation of performance can be a comprehensive analysis of the problems encountered in the business process,and put forward suggestions for improvement to promote the sound development of enterprises.Therefore,with the change of corporate management objectives,the performance evaluation is also constantly developing,the target orientation in different stages is different,and the established index systems are also different.Therefore,with the change of enterprise management goal orientation,it is also necessary to establish different target orientations.Performance evaluation system.This paper chooses to study the design of performance evaluation system based on the enterprise value.Based on the enterprise value orientation,it not only focuses on the present,but also considers the potential value,risks and rewards of future development,and enables all stakeholders to participate in the performance evaluation system.The financial management and operating efficiency have entered a virtuous circle.Therefore,it is of great theoretical and practical significance to define the enterprise development goals and design a fair and objective enterprise performance evaluation system.This article uses the case study method,combined with the literature research method and the AHP method and the fuzzy evaluation method.Through the review of the theory and the analysis of the performance evaluation development at the current stage,combined with the specific enterprise case,the performance evaluation index design oriented to the enterprise value is adopted.research.First of all,through the current status of enterprise development and the review of performance evaluation methods at home and abroad,this paper analyzes and summarizes the problems existing in China's enterprise performance evaluation methods and the direction that needs to be changed.Then it outlines the related theories of performance evaluation,and conducts feasibility analysis on the design of performance evaluation indicators based on the enterprise value orientation,and designs a performance evaluation system based on the enterprise value orientation based on the definition,performance forms,and quantification of the enterprise value.Finally,a fuzzy evaluation method was used in conjunction with the case to evaluate the score,and the results of the article were summarized.The innovation of this paper lies in the introduction of the concept of corporate value as a guideline for performance evaluation.Through the analysis of corporate value,the function and significance of performance evaluation are defined,and the influencing factors are searched based on the discount formula of corporate value,and the influencing factors are taken as Performance evaluation indicators,build a four-level evaluation system,and combined with fuzzy evaluation method to evaluate the performance of case companies,and finally get the Y company's performance evaluation level,combined with the scores of different levels of indicators to propose corresponding improvement measures.