Research On The Evaluation Of The Financial Performance Based On The New Requirement Of The State-owned Enterprises Form

The system of the financial performance evaluation is the important method and means for the evaluation of the business performance and financial situation of enterprises.The current system established based on the rules of the SASAC(State-owned Assets Supervision and Administration Commission).In recent ten years,the current system has played a role for the state-owned enterprises development and state capital supervision.With the further deepening of the state-owned enterprises reform,and the appearance of new management demand,there are still some problems need to be improved.For example,the improvement of the evaluation method,index selection,the adjustment of the index weight,the refinement of the evaluation standard value,and so on.In today’s new perspective,the government implement classified management in state-owned enterprises,and require to realize the main change from the management of the enterprises to the main capital.The paper is focused on the study of the financial performance evaluation,and how to solve the problems encountered.After carefully study,I suggest the policy maker would adopt more measures simultaneously to adjust and prefer the current system in order to make it more effective.First,using the method of combined evaluation to evaluate the group enterprise.Second,adjust evaluation index according to the function classification of state-owned enterprise.Third,adjust the index weight according to the new requirement.Fourth,further refinement of relevant evaluation standard.The evaluation of the financial performance is an eternal topic.It will innovate continuously and develop continuously along with the new situation and new requirement of the state-owned enterprises form.It will be better serve for the enterprise sustainable development,serve for assets supervision,serve for the society progress.