Research On Performance Evaluation Of High-Tech Enterprises Embedded With Intellectual Capital

The pharmaceutical industry,known as the health foundation,is one of the strategic pillars of the national economy.With people’s increasing attention to their own health and the acceleration of the aging process of the domestic population,the proposal of healthy China strategy has made the pharmaceutical enterprises develop rapidly in recent years,and the medical policy reform is unprecedented,which has pushed the pharmaceutical industry to the key areas of people’s concern.Under this background,the traditional sales model is backward,the market innovation is accelerated,the profit space is compressed,and the industry elimination is accelerated.The role of intellectual capital in enhancing the core competitiveness of enterprises and driving the performance growth of enterprises is becoming more and more obvious.The performance evaluation system embedded with intellectual capital can make the company’s strategic objectives concrete and controllable,which is conducive to the deployment and implementation of the company’s development strategy and enhance its core competitiveness.Therefore,it is necessary to introduce a performance evaluation system embedded with intellectual capital.Through this system,enterprises can put forward development strategies and point out the direction for their development.On the premise of combing a large number of domestic and foreign research documents,this thesis takes Jiangzhong Pharmaceutical Co.Ltd.as the research object,analyzes the present situation and shortcomings of Jiangzhong Pharmaceutical’s performance evaluation system,and analyzes the necessity and feasibility of embedding intellectual capital on this basis.Based on the enterprise development strategy of Jiangzhong Pharmaceutical,a performance evaluation model embedded with intellectual capital is designed,which is no longer limited to the existing performance evaluation system based on traditional indicators.The concept of value creation is introduced into it,and a new performance evaluation system including internal and external,financial and non-financial indicators is constructed to evaluate the enterprise performance and its trend changes in Jiangzhong Pharmaceutical in recent five years.Then,combining the vertical and horizontal analysis of the key performance-driven factors and the key problems in the five dimensions of finance,human capital,relationship capital,process capital and innovation capital,starting from the enterprise development strategy and practical problems,this thesis puts forward some strategies and suggestions for Jiangzhong Pharmaceutical to improve its enterprise performance.By constructing a performance evaluation system embedded with intellectual capital for Jiangzhong Pharmaceutical,and analyzing the evaluation results,we can see the current situation of Jiangzhong Pharmaceutical in five dimensions: finance,human capital,relationship capital,process capital and innovation capital,which points out the direction for improving enterprise performance and enhancing enterprise competitive advantage.Furthermore,this study starts with enterprise cases,enriching the scope and content of performance evaluation based on entity enterprises,promoting the development of performance evaluation theory,and providing reference for the improvement of performance evaluation system of high-tech enterprises in China to some extent.