Construction And Application Of Comprehensive Evaluation System For Profit Quality Of Software And Information Technology Services Enterprises Based On BSC

With the development of Internet plus initiate,artificial intelligence,big data and cloud computing,the software and information technology industry has become increasingly prominent in the national economy.In recent years,because of the positive policy supports,the industry has achieved remarkable results in terms of scale expansion,income growth,and employment absorption.At the same time,in the context of the new normal economy,supplyside reform and industrial structure upgrading,the industry is also facing a transition from fast and good development to good and fast development.Therefore,the improvement of development quality must be the main goal of the next stage.This paper firstly summarizes the previous literature on earnings quality,and on the basis of this,combines stakeholder theory,strategic management theory,and sustainable development theory to enrich the connotation of earnings quality evaluation.This article considers that the measurement of profit quality considers non-financial indicators in addition to traditional financial indicators,and uses a balanced scorecard to build a multi-dimensional profit quality evaluation system that integrates finance,customers,internal operations and learning growth.The system combines development status and feature of the software and information technology industry,and selects evaluation indicators from five aspects: profit level,profitability,profit structure,Profit continuity and profit growth.Then this article takes a software and information technology service company X company in Jiangsu Province as an example,using AHP and FSE to determine the index weight and index score respectively,and obtain the comprehensive evaluation result of the company’s profit quality.Finally,this paper puts forward relevant suggestions for the future development of software and information technology service companies through analysis conclusions.It should expand market share,control cost,shorten operation cycle,deepen professional talent training and strengthen R&D investment through product innovation.