| The planting of medicinal herbs,the research and development and production of pharmaceutical products,and the sales of pharmaceuticals influence China's agriculture,industry and service industries.It is an important part of GNP.Besides,the pharmaceutical industry affects the lives and health of the people,affects the quality of the people,and is of great importance for improving China's overall national strength."Healthy China" plan was introduced in 2016 which highlights the country's high priority for the pharmaceutical industry.As the first high-tech pharmaceutical enterpriselisted listed in the Tibet Autonomous Region,Tibet Pharmaceutical is a leading enterprise in Tibet.Making full use of the advantageous resources in Tibet is useful to developing the pharmaceutical industry of Tibetan characteristics,which is helpful to the development of local agriculture,industry,and service industries.Its current and future development achievements are also an important criterion for examining whether Tibet has implemented the "Healthy China" plan.Performance evaluation,which can effectively measure its development achievements to a certain extent,becomes more and more important.At present,the major performance evaluation methods in China include the Wall scoring system,EVA evaluation system,and the traditional Balanced Scorecard performance evaluation index system.These methods are widely used in different companies.Among them,the traditional balanced scorecard performance evaluation index system has been highly respected because of comprehensive indicators and simple calculation.However,the traditional balanced scorecard performance evaluation index system also has certain limitations: On one hand,the indicator system needs to be refined to be more comprehensively and scientifically in order to evaluate the overall performance of the company;on the other hand,in the actual evaluation process,the comprehensive evaluation value of all indexes cannot be calculated every year.Therefore,the specific analysis can only be performed for each index,and the comprehensive evaluation value of the year cannot be compared and analyzed as a whole.The improvement of the indicators in the traditional balanced scorecard performance evaluation index system make the improved comprehensive performance evaluation index system more and more scientific and comprehensive.The method of weighting through the entropy weight method not only can analyze each index,but also can calculate the comprehensive evaluation value of each index every year,so the evaluation result is more scientific.Therefore,on the basis of the traditional performance evaluation index system of the Balanced Scorecard,this paper adjusts and expands some of the indicators,designs a relatively comprehensive performance evaluation index system,uses entropy weight method to build a comprehensive performance evaluation model;selects the data for the three years from 2014-2016 of Tibet Pharmaceutical;evaluates its comprehensive performance based on other relevant information disclosed on the Shanghai Stock Exchange,analyzes the evaluation resultsand make relevant recommendations. |
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