Enterprise Value Evaluation Index System and Its Application Research
|School||Fujian Agriculture and Forestry University|
|Keywords||corporate values evaluate index system analytic hierarchy process fuzzy comprehensive evaluation model|
Corporate values are the core of the corporate culture, it is the value orientation and criteria of an enterprise’ business objectives, business philosophy, and code of conduct, which is formed in the production and development process of an enterprise, and manifested its business philosophy and management philosophy. Corporate values are the value concepts that are accepted and put into practice by the employees. It is consistent with the social and ethical judgment, and ultimately propels the enterprise forward to positive, healthy and rapid development. Excellent corporate values are conducive to arouse employees’ initiative, form a cohesive force within the enterprise, enhance its competitiveness, enable the enterprise to maintain its competitive edge in the highly competitive commercial environment, enforce internal integration and external adaptation, and achieving its sustainable development. Construct a scientific value evaluation index system is an important part of building excellent corporate values. Firstly, this paper conducts a qualitative analysis of corporate values, and clarifies the connotation, the role and significance of the corporate values; Secondly, through the analysis of the corporate values, this paper will explore the influence factors of the corporate values from its three aspects:mindset, concept and carrying out, concept results. At the same time, this paper will present the principle and methods of establishment of the value evaluation index system, in order to draw up a more scientific and appropriate value evaluation index system for IT enterprise.This paper combines expert investigation method and analytic hierarchy process to determine the weight of each index. Through the analysis of the result of the questionnaire, a fuzzy comprehensive evaluation model will be established for analyzing each indicator, and then transform the analysis results from the assignment into intuitive centesimal system, so that the evaluation index system will be easier for feasibility and practicality. Finally, this paper will apply the model to two companies:Fujian Fujitsu Software Co., Ltd. and Fujian NetDragon Websoft Inc., to begin empirical study and to test its feasibility and practicality. In the meantime, this paper will evaluate these two companies’ construction of corporate values, identify their strengths, analyze its shortcomings, and point out the direction for improvement.