But,viewed from the angle of scientific development,the existing enterprise performance evaluation index system has many defects,so it is not conducive to the concept of scientific development.

Since 1990s,overseas companies have used EVA as the performance evaluation index,which overcomes the accountant profit limitation.

Based on studying of fiscal expenditure performance evaluation in Jiangsu province affiliated higher education,this article discussed some fundamental theories of designing performance evaluation index system by introducing and re-thinking the index design principles and application.

Considering objectivity and practicality, a series of the performance evaluating index based on business process are established in supply chains.

The Choice of the Operator Performance Evaluation Index;

This article applices the demonstration analysis method to explore the inner relationship between corporate achievement and accounting-profit based index system,economic-profit based index system,and cash-flow based index system respectively,makes sure the importance degree of the three kinds of index system,and provides some advice on correctly selecting performance evaluation index systems.