| Since the slogan "mass entrepreneurship and innovation" was put forward,all sectors of society have actively responded to the call of the state,showing a trend of innovation diversification in the short term,which has greatly mobilized the enthusiasm of social innovation.Since then,a wave of innovation and entrepreneurship has been set off all over the country.In addition,the state has successively issued relevant incentive policies,which not only provides unlimited opportunities and driving force for enterprise innovation through deepening reform,It has also stimulated the innovation and entrepreneurship potential of all kinds of talents.Under the guidance of the new policy,high-tech enterprises have become the main strategic force to promote the development of China’s national economy.In order to encourage high-tech enterprises to actively develop and innovate,the government tilts more fiscal expenditure to innovation driven aspects,promotes the development of high-tech enterprises by issuing different forms of government subsidies and various preferential policies,and speeds up the development of new energy industry and expand intelligent life.All kinds of government subsidies can neither be left alone nor stop because of the way.To test whether high-tech enterprises have achieved the expected effect of the government while enjoying government subsidies,and how government subsidies affect different performance dimensions of enterprises,it is necessary to build a set of performance evaluation system of government subsidies for high-tech enterprises to comprehensively measure and evaluate the output effect of government subsidies.A scientific and reasonable performance evaluation system of government subsidies can scientifically evaluate the operating results of subsidized enterprises,guide the healthy and scientific business behavior of enterprises,improve economic benefits,and promote the harmonious and stable development of society through policy guidance.At the same time,it also provides an important basis for relevant departments of government and enterprises to formulate corresponding economic policies and implement market macro-control.Firstly,based on the Balanced Scorecard theory,this paper combs the construction principles,methods and steps of the enterprise performance evaluation system,and focuses on how to assign the weight in the construction of the performance evaluation index system by analytic hierarchy process.However,the amount of government subsidies for the development of high-tech companies is generally higher than the average amount of high-tech companies in the market.The article will further use the case analysis method to take a listed company as an example.On the basis of the Balanced Scorecard theory and in combination with the development characteristics of company a,it will screen the importance indicators that meet the performance evaluation objectives from the four levels of corporate finance,customers,internal processes,learning and growth,and analyze the performance impact of each evaluation indicator with government subsidies,so as to establish an enterprise performance evaluation system,Then the analytic hierarchy process is used to assign weights to the indicators of different dimensions of the established index system.On this basis,the comprehensive evaluation is carried out.The enterprise data are obtained through the public information disclosed by the company,and the evaluation results are obtained with the help of the actual experience of experts,scholars and enterprise managers,so as to test the feasibility of the designed performance evaluation system.A reasonable performance evaluation system should be established in combination with the development of enterprises and China’s basic national conditions,continuously improved and adjusted in application,and equipped with corresponding implementation guarantee mechanism,so as to promote the good operation of internal operation and management of high-tech enterprises,realize the purpose of performance evaluation and promote the sustainable development of enterprises. |
