Abstract
1990’s, the corporate management environment is confronted with gigantic change. As a result of economic globalization and world economy integration, new economy period arrival, performance evaluation is a key question in any economic system, and exists in each field, each respect of economic lives. This is because of that the corporate performance evaluation system function as guiding direction in the developing course of a corporate. To make full of use such function, it will benefit not only to evaluate the corporate operation achievement objectively and correctly, but also to corporate develop stably in a long term; otherwise, it will mislead the corporate operation. So, to establish a scientific and rational corporate performance evaluation system, based on advanced systematically theories, is extremely important for a modern corporate.
First, the article introduce the basic theories of corporate performance evaluation at first, and then have recollected development process of corporate performance evaluation system abroad, and analysis the main performance evaluation methods of enterprise abroad. Then have introduced that four kind performance evaluation methods of our country is in detail, and point out the problems when those evaluation methods applying in China. Finally, the article submitted own view and suggestions on how to construct the new performance evaluation system under the new economic environment.
Key words:performance evaluation evaluate method index system