On the Construction of Performance Assessment Subjects of Enterprises from the Angle of Stakeholder

Enterprises' value choice is diversified, so in the practices of enterprises' performance assessment, the assessment subject shall also be diversified. However, no common understanding has been formed on how to construct diversified assessment subjects scientifically, and there is still lack of scientific theoretical evidences and identification methods. Based on analyzing the interest requirement of enterprises' main stakeholders, the paper constructs the structure model of diversified subjects of enterprises' performance assessment, including enterprises' stockholders, operators, employees, creditors, local government, suppliers, consumers, and community residents, etc., and provides a new visual angle for the construction of enterprises' performance assessment subjects.