【正文】
both quantitative indicators reflect, but also qualitative indicators to reflect. Performance indicators are the basis for the implementation and objective basis. Conducting evaluation studies, the enterprises should pay attention to distinguish between evaluation and assessment of enterprise managers, because of the two types of objective evaluation of the evaluation object is different and should therefore be designed for two different types of evaluation index system of the object. (E) Evaluation criteria Evaluation criteria is to judge the merits of the baseline performance evaluation object. Evaluation criteria is produced under certain conditions, as the society progresses, the economy continues to develop as well as external conditions change, the evaluation purpose, scope, and the starting point will change, as an evaluation scale of evaluation criteria will determine changes . From this sense, the evaluation criteria is changing. However, within a specific time and evaluation criteria need to be certain, should be relatively stable. Standards should be the benchmark for evaluating and planning, and should be based on objective performance rather than on the basis of subjective judgments. Now mon performance evaluation criteria are: the standard annual budget, capital budget, standard, historical standard, the standard petition. In the specific selection criteria, and evaluation of the object should be closely linked, generally speaking, the evaluation of the object as the business, the historical level of standard and petitor standards, and evaluation of the object for business managers, it is usually more appropriate to adopt the annual budget standards. (F) Evaluation Evaluation method is the business performance of the specific means of evaluation. With the evaluation indicators and evaluation criteria, but also by some evaluation method to the evaluation indicators and evaluation criteria for practical application, to obtain a fair evaluation of the results. Not science. Reasonable evaluation method, evaluation indicators and evaluation criteria of evaluation have bee isolated elements, also lost its relevance. Commonly used evaluation methods are: Comprehensive Index, prehensive score. Coefficient to a prehensive analysis of judgments law. (G) The application of evaluation results Enterprise Performance evaluation of the results, mainly used in the following areas: (1) for the investor to exercise the option of the operator to provide an important basis. In the modern enterprise system, capital ownership。s strategic objectives. In enterprise management, performance evaluation, based on the formulation of reasonable pensation programs to improve the business39。 Stateowned Assets Supervision and Administration Commission promulgated on January 1, 2020 implementation of the head of the central business performance evaluation Provisional Measures will SASAC perform the function of the stateowned and state holding enterprises were listed for as object. (C) Evaluation of objectives Enterprise Performance Evaluation System goal is to guide the whole system operation and purpose, there is no clear objectives, the performance evaluation system will be in disorder. By evaluating the judgments Overall business conditions, sum up experience and strengths and weaknesses, deficiencies and gaps found, the diagnosis of the business, put forward measures and remendations for improvement。 on the relationship between the operator39。 government management departments in order to provide business tax, environmental protection, social contribution for the evaluation of the main content。s enthusiasm to play the fundamental goal remains is performance increase, and the performance of the final ways and means of improving still to be specific to the process and technical factors, therefore, performance Pingjia and performance management of the same fundamental purpose, its function is a twoin. 3 Business Performance Evaluation System Elements (A) Evaluation of the main Enterprise Performance conducted by a particular subject, and have specific purposes of the evaluation activities, this is the driving force behind Operating Performance issues, it Shiyi of enterprises and their related stakeholders Renshi based. In the knowledge economy, human capital is an important source of valueadded enterprise value, shareholders, employees have the same mitment and business benefits associated with the risk, enterprises have bee the financial capital and intellectual capital shared enterprise. Meanwhile, with the option to increase dispersion and mobility, large enterprises operating conditions of the impact on the national economy, leading enterprises and downstream enterprises of the influence and control, business relations between the development of strategic cooperation to enable enterprises to present a social enterprise features. In this way, business performance evaluation on not only the responsibility of the owner and the right, but has bee workers, government, social solidarity, the focus of attention. Performance evaluation in accordance with the subject and purpose of the different, performance evaluation can be broken down into four areas: resource providers (include investors, creditors and employees, etc.) for the eval uation of business performance。 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 Contingen