H Enterprise Operating Performance Evaluation And Improvement Strategy Research

For enterprise operating performance evaluation is very important,a good operating performance will not only help enterprise external image,also more convenient for the enterprise management situation for diagnosis,guide the better management behavior.So whether for corporate investors,creditors,or managers to carry on the internal management of the reference need,comprehensive performance evaluation of real is more critical.This article first discusses the research background and significance,summarizes the stages of enterprise operating performance evaluation at home and abroad research achievements,this paper introduces the related literature were reviewed.Second,H enterprise as the research object,introduces the enterprise basic situation,analyzes the enterprise operating performance evaluation index system of current application status,think the current operating performance evaluation methods ignore the cash flow analysis,the lack of the financial analysis,no outstanding enterprise important index analysis,no distinguish between operating activities and financial activities.Then aiming at these deficiencies of current performance evaluation system is improved,and build a set of comprehensive H enterprise operating performance evaluation system.System construction is mainly from two aspects of financial and non-financial,financial aspects:earnings per share as the core,the introduction of the cash flow statement analysis,distinguish between operating activities and financial activities;Non-financial aspects:joined the analysis of the industry and business strategy analysis of financial information analysis.analysis results,it is concluded that the improved performance evaluation system more comprehensive real reflect the operation of the enterprise.Finally,based on the results of the analysis respectively from the aspects of financial and non-financial aspects of targeted improvement are put forward on the problems existing in the enterprise management situation of strategy.