What elements should a performance evaluation system include?

Performance evaluation system should include evaluation subject, evaluation object, evaluation objective, evaluation principle, evaluation index, evaluation standard, evaluation method and evaluation report.

1, evaluation subject.

The subject of enterprise performance evaluation system refers to who needs the evaluation object. Judging from the emergence and development of enterprise performance evaluation, it is established to solve many contradictions in the process of economic activities, mainly including the contradictions between asset owners and managers, which constitute the subject and object of the system.

2. Evaluation object.

The object of enterprise performance evaluation system is simply the object to be evaluated. The object is determined by the evaluation subject according to the needs, and it is the other side of the contradiction corresponding to the subject.

3. Evaluation objectives.

The goal of enterprise performance evaluation system is determined according to the needs of the main body, which is summarized from a certain number of main body needs. It is also the guidance and purpose of system design, and the design and operation of the whole system are carried out around the goal.

4. Evaluation principle.

Evaluation principle is a rule that must be followed when designing a system. They are summed up from long-term economic activities, which have universal applicability and reflect the * * * nature of enterprise performance evaluation activities. At present, the principles recognized by all walks of life in China are: objective and fair, overall integrity, scientific and reasonable, simple and applicable.

5. Evaluation indicators.

Evaluation indicators should be selected according to the characteristics and objectives of the evaluation object and related evaluation principles. Evaluation indicators are both financial and non-financial.

6. Evaluation criteria.

Evaluation criteria are the criteria for analyzing and judging evaluation objects. The specific evaluation criteria of an index are produced under certain preconditions and are relative. Therefore, the evaluation criteria are relative, developing and changing.

7. Evaluation method.

Evaluation method is a concrete means of enterprise performance evaluation. With the evaluation indexes and standards, it is necessary to apply certain evaluation methods in practice in order to obtain real evaluation results.

8. Evaluation report.

The analysis report of enterprise performance evaluation is the output information of the system and the conclusive document of the system. The evaluation report should focus on the principles and objectives of the evaluation. Forms should be standardized.