关键词: 股东视角, 业绩评价指标体系, 多元化经营, 相关系数, 权重确定

Abstract: The diversification enterprises performance evaluation index system based on the perspective of shareholders was constructed, according to the characteristics of the performance evaluation of diversification enterprises. Combined with the economic added value and adjusting the different indicators, the system could fully display the various aspects of a listed company's financial situation and help manager thinking and deciding on the position of shareholders. The 10 listed companies which were close to the average net asset ratio were selected calculate their indicators. According to the above the index value, the coefficients of correlation between the various indicators were calculated and determined the weights using the SPSS software. Finally, the case of the CH listed companies was analyzed to gain a comprehensive review of the company operating conditions in 2013 and stated the advantages and shortcomings of this index system.

Key words: Perspective of shareholders, Performance evaluation index system, Diversification, Correlation coefficient, Establishment of weight