【文章內(nèi)容簡(jiǎn)介】 ciples in order to play its good features, so that the performance evaluation of objective, fairness, reasonable. 1 Business Performance Evaluation System Theory (A) Capital preservation theory In a market economy, enterprises are funded by the pany, is an aggregation of capital, the owner is the only remaining risk and the residual interest in the enjoyment of those benefits is the highest investor interest. Direct the performance of enterprises seek maximum benefits for the maximum capital gain, required to recover the capital with as small as possible to get as much as possible the interests of big capital. Enterprise Performance evaluation of a basic premise of the enterprise to maximize capital appreciation. Therefore, the choice of capital maintenance concept constitutes an important theoretical basis for performance evaluation. Increasing the value of capital in real terms is to achieve maximum capital gains, is the state capital management fee ine and the relationship between the specific embodi ment of the capital with as small as possible to get the advance as far as possible the interests of big capital. Therefore, the fee ine and the contrast between a business performance evaluation of the basic forms of expression. (B) The principalagent theory Agent theory, a number of business people is the essence of a group of overlapping between the agent of the prehensive, with the separation of ownership and management, the relationship between the owner and operator is the agency relationship. In the case of asymmetric information, principal and agent and the contract is inplete, the agent engaged in business within the scope of their owners are more prehensive and accurate knowledge and information, the client is difficult to accurately determine agent effort, agent of the existence of opportunistic behavior. As the agent is a goal of independent interest and behavior economic man, their behavior goals and objectives of the client39。s interest can not be pletely consistent with agents that may arise in the office neglect, damage and erosion of the principal interests of moral risk and adverse selection problem, which determines the existence of enterprise performance evaluation system based on logic. (C) System theory According to the concept of system theory, business is a manmade open system, its operation is well received by external factors, but also by the internal environment conditions, so the evaluation of business performance are subject to the external business environment (including customers, petitors, and for goods, etc.) and significant impact. Construction business performance evaluation system, we must start from the system39。s concept, with systems analysis and operations research, control theory and other methods, business management systems through the analysis and evaluation, evaluation criteria, evaluation methods and other related elements of , within the system between the whole and the local system and the linkages between the external environment, interaction, prehensive Kaocha restrictive relationship between the design that meet practical needs of Enterprise Performance Systems. System theory guiding Enterprise Performance major constraints and behavior theory of the establishment and development of the specific impact of aspects: First, it can be for the performance evaluation system to provide a conceptual guidance, help in evaluating the subject from a prehensive, system, a plete analysis and research point of view the performance evaluation systems and their mutual relations。 Second, it can help evaluate the performance evaluation system for subjects in the study when the focus on research issues in all Juti the relationship between them and their mutual influence. Therefore, the establishment of performance evaluation system should be emphasized to optimize the whole system, rather than elements of the system optimization, nonfinancial indicators should be set to fully consider all stakeholders of the evaluation objectives. (D) Contingency management theory Contingency Management Theory into account the relevant environmental variables with the appropriate management of the relationship between concepts and technologies to make use of management concepts and techniques can effectively achieve the target. Environmental variables and management variables is a function of contingent relations, this is the core of contingency management theory. Performance evaluation system, the concept of contingency should be to establish a performance evaluation method of contingency structure. The design must be based on the enterprise, and external environment on the basis of the analysis, prehensive consideration of social variables, environmental factors, organizational characteristics, user characteristics of, and be adjusted as circumstances change. Enterprises should develop contingency plans as part of the performance evaluation system, when the performance evaluation results show that panies need to take immediate and major changes, an appropriate contingency strategy can be implemented quickly. Implementation of the strategy as contingent, performance evaluation system should be adjusted accordingly to maintain consistency with the strategic implementation plan. 2 Enterprise Performance Evaluation System Principles (A) Quantitative evaluation and qualitative evaluation of the bination principle Quantitative evaluation is a measure of business performance is an important aspect, its greatest advantage is the form of visual and parability of the results. But the quantitative evaluation of the data depends mainly from the corporate financial statements provided by the historic static files, which essentially is a form of shortterm performance measurement, easily contribute to enterprise39。s profitoriented t