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Research On The Performance Evaluation Of China’s High-tech Listed Companies Under The Background Of High-quality Development ——Taking China Automobile Research As An Example

Posted on:2021-01-17Degree:MasterType:Thesis
Country:ChinaCandidate:L J LuoFull Text:PDF
GTID:2492306113961489Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of society,China’s economic development has also entered a new era,from a rapid growth stage to a high-quality development stage.High-quality development reflects the new development concept.Innovation,coordination,greenness and openness are its main characteristics,and innovation is the main driving force for development.At present,the high-quality development of the real economy lacks strong support for scientific and technological innovation,resulting in the coexistence of excess capacity and insufficient effective supply.China urgently needs to deepen the reform of the scientific and technological system,enhance the efficiency of the transfer of achievements in science and technology,and continuously raise the ability of independent innovation of enterprises.In order to guide central enterprises to achieve high-quality development,promote the reform of state-owned and state-owned enterprises,and build and cultivate worldclass enterprises,the SASAC issued a new version of the "Measures for the Evaluation of the Performance of Personnel in Charge of Central Enterprises" in December 2018.The new assessment method highlights the classification assessment and innovation drive,and builds a high-quality development assessment index system from multiple perspectives.The new assessment content and emphasis put forward higher requirements on the performance evaluation system of central enterprises.Especially for high-tech central enterprises that rely on technology as the basis of survival and technological innovation as the core of development,highlighting the innovation drive and embodying the company’s independent innovation capabilities are the focus of its performance evaluation system reform.This article takes China Automobile Research as the research object,analyzes the principles,content,and situation of the business performance evaluation of hightech central enterprises in the context of high-quality development,and uses literature research methods to comb the literature on domestic and foreign enterprise performance evaluation theories and methods.The research on the performance evaluation of central enterprises started late and the method is relatively simple,and lacks a performance evaluation system that combines the characteristics of the enterprise and its development needs.It also uses the extended balanced scorecard method to analyze the evaluation dimensions and indicator system of high-tech central SOEs ’business performance.The innovation dimension is added to evaluate the technological innovation and institutional model innovation of enterprises.The evaluation of innovation content is in line with the concept of innovation-driven development in high-quality development,meets the new requirements of the central enterprise performance appraisal measures,and is more in line with the dependence of high-tech central enterprises on innovation.The evaluation of China Automotive Research and Development’s operating performance through the expanded balanced scorecard revealed that the company’s operating conditions are good.Its operating management system and R & D innovation ability are both competitive.The company’s business development faces opportunities and Risks coexist.Combining the results of case evaluation and the development needs of high-tech central enterprises,this article puts forward policy recommendations on improving the performance of high-tech central enterprises,including increasing financial and technical support for high-tech central enterprises,expanding their investment and financing channels,and improving the intellectual property work and protection of central enterprises.Measures to reduce the financial burden of enterprises,reduce research and development costs.The research content of this article is divided into six chapters:The first chapter is an introduction.Introduce the research background and significance of this article,and explain the specific research content and methods,as well as the innovations and deficiencies of this article.The second chapter is a literature review.Clarify the related concepts described in this article,and review and summarize relevant research literature at home and abroad.The third chapter is theoretical analysis.Explain the relevant theory based on case analysis,introduce the framework of high-tech central enterprises’ business performance evaluation in the context of high-quality development,that is,the relevant principles,dimensions and indicators of performance evaluation,and point out that the performance evaluation method described in this article is an expanded balanced plan Sub-card,and analyze the overall situation of the operating performance of high-tech central enterprises.The fourth chapter is case analysis.Introduce the basic situation of the research object China Automobile Research Institute and its applied performance evaluation system,and use this system to evaluate its performance during the operating period and analyze the evaluation results.The fifth chapter is policy recommendations.Based on the performance evaluation results of the case analysis part and related reasons,reasonable suggestions for improving the operating performance of China’s high-tech central enterprises are proposed.The sixth chapter is research conclusions and prospects.Explain the research conclusions of this article and look forward to the follow-up research.The main contributions of this article are as follows: First,this article combines a high-quality development background and the characteristics of the enterprise to adopt a relatively unique operating performance evaluation system for high-tech central enterprises,and to improve its performance evaluation system according to the needs of enterprise development,and give full play to performance Evaluation has a positive effect on the operation and development of enterprises,and provides a reference for similar enterprises in performance evaluation in terms of concepts and methods.Second,this article takes high-tech central enterprises,an important part of social economy,as the research object,and evaluates its business performance,which helps Understand the current state of operation of high-tech central enterprises,and enrich the research on the performance evaluation of hightech central enterprises and even central enterprises;Finally,this article uses a balanced scorecard-based operating performance evaluation system for high-tech central enterprises,reflecting the balanced scorecard The promotion and application of science and technology enterprises and central enterprises,and this article expands the balanced scorecard,increases the innovation dimension,and enriches the research content of the balanced scorecard.
Keywords/Search Tags:High-quality development, Innovation, High-tech central enterprises, Performance evaluation, Extended balanced scorecard
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