Historical Evolution of Performance Evaluation in China and USA 02081226 2002
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Abstract Performance evaluation is an important aspect in enterprise managementand is regarded as an vital link for related parties to summarizeevaluate and respond in time and thus improve efficiency for enterprise management. With the rapid development of economythe environment in which enterprises changes as well as the purposesubjectobject of performance evaluation changes. Therefore the methods and systems of performance evaluation developed. Taken a historic viewthe evolution of American performance evaluation take three steps: from the beginning of 19 th century to early 20 th there was a focus on reducing costsand the use of standard cost system was a great a milestone for the periodfrom later on till the end of last centuryvarious financial indicators emerged and the Du Pont System was widely used in the era. As the rapid development of the world s economy and IT technologies from 1990sexternal non-financial indicates were added into traditional financial ones. Since that timeperformance evaluation systems have become integrated with the environment in which the companies operate. In China there was a different evolutionary pathhoweverin that during the planning economy timeindicators relating to productivities were widely accepted and appliedlater with the reformation and openness to the outside world there was a period focusing on improving profitabilityand then various financial indicators as those in western counties became popular since 1990sand recently there is also a tendency for the involvement of non-financial indicators. This essay summarized the development of performance evaluation systems from a historic view. Comparative analyses were also used regarding to the purposesubject and object of performance evaluation systems. The essay concluded that the evolutionary paths are determined by the economic condition of different periodand with the globalization processthere is a tendency of congruity for the evolutionary systems of the two countries. The thesis further pointed out we need to take our own environment into account while introducing advanced evaluation methodsparticularly regarding to non-financial performance indicatorsfrom west countries. Key WordsEnterprisePerformance EvaluationHistorical Evolution I
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