成长期高新技术企业绩效评价的研究.pdf

A study onperformance evaluation system ofthe growing high-techenterprises Abstract With the development of economy, high-tech enterprises play an important role in the national economy, more and more people realize that the level of high-tech industry has already become an important criterion to determine the comprehensive competitiveness of a country. China has also issued a series of favorable policies to support the development of high-tech enterprises, in order to obtain the high-tech industry asthe national competitive advantage. Because of the high-tech enterprises in the strategic position of our country, how to promote high-tech enterprises scientific development has become one of the hot topics in recent years. Performance evaluation is one of the three pillars of the enterprise internal management, which plays an important role in enterprise management.A reasonable performance evaluation system can promote the scientific and healthy development of enterprises. More and more scholars have realized that in order to ensure the scientific and reasonable evaluation of performance,the establishment of performance evaluation system need to base on the sector and stage of the company.The high-tech enterprises are characterized by high technology, high risk, high capital intensive which different from traditional enterprises,the traditional performance evaluation system which based on the financial evaluation can not meet the satisfaction of high-tech enterprises.In addition, the growth stage of high-tech enterprises plays an important role in the development of company.The evaluation of this stage need more emphasis on evaluation for innovation, intellectual capital of enterprises. Therefore, based on the characteristics of high-tech enterprises growth stage,a scientific performance evaluation system which reflect the real performance of reasonable and effective