| At present,China’s economy changes from high speed growth to high quality development.We are in a critical period of transforming the development mode,optimizing the economic structure and transforming the growth drivers.The economic expansion will slow down,but the comprehensive upgrading of the consumption structure and the rapid adjustment of the demand structure will put forward higher requirements on the quality and level of supply,which will inevitably bring pressure for enterprises to transform and upgrade.In the process of structural adjustment,industry concentration will generally rise and the dominant enterprises will win,which is the normal competition result of the survival of the fittest in the market.In order to effectively deal with the fierce market competition in economic environment,many enterprises begin to focus on the internal management system reform.And the enterprise’s development is an important part of this performance evaluation system,which has a very profound and direct influence.The enterprises need to fix attention on the reality of the problems in the operation and management,thoroughly study the specific content and form of the performance evaluation system,seize the key and difficult points of performance evaluation.For enterprises,these matters guarantee more competitive advantages.The construction of performance evaluation system is an eternal subject.The academic theory has put forward many valuable directions of discussion,and the practice of the market subject has also given different answers.Among them,the BSC theory and its related development and theoretical practice have a milestone significance in the research of performance evaluation fields.This theory has been widely promoted and deeply applied in western countries.It has also gradually changed from the initial performance evaluation tool to the strategic management tool,which has become one of the main ideas to optimize and improve the performance evaluation system.This paper collected,sorted out and screened a large number of literatures and publications on the construction of performance evaluation system,and summarized the research results of academic experts and scholars.By introducing the basic situation of X Company’s operation department and using the questionnaire survey method,this paper finds out the prominent contradictions and problems existing in the current performance evaluation system of this department.Thus it demonstrates the necessity and feasibility of implementing the balanced scorecard.Based on the interview survey results,I used the balanced scorecard theory to construct the performance evaluation system,used the analytic hierarchy process(AHP)to calculate and set the weight of each dimension index,balanced the relationship among the driving factors of the four dimensions of employees,customers,operations and finance,and improved the scientific and standardized level of the performance evaluation system.Finally,the paper puts forward some safeguard measures and policy suggestions to implement the performance evaluation system based on balanced scorecard in order to realize the healthy development of enterprises.The last part of the paper summarizes the research situation,features and shortcomings of the full text.This research not only has practical significance for the development of X company’s operation department,but also has certain reference significance for similar enterprises. |