The Study Of Financial Performance Evaluation Systerm

The evaluation of enterprise financial performance is an important part of the evaluation of enterprise performance.The evaluation of enterprise is the beginning and the end of modern enterprise management.A scientific and reasonable financial performance evaluation system centering on enterprise strategy can relatively comprehensively reflect the asset status,operation status and profit status in aspects of the running ability,the profit ability,the payoff ability,and the growth ability,and can evaluate whether the enterprise has achieved its financial goals,so it can greatly strengthen the management level of enterprise,and advance developing ability of enterprise.The evaluation system of enterprise financial performance and the comprehensive management system of enterprise budget both are the important part to improve the internal control system,and make the enterprise achieve fine management.The current researches focus more on large state-owned enterprises and listed companies rather than medium-sized enterprises or collective enterprises.The theme of this paper is the evaluation system of China's power grid collective enterprises performance.The research is based on the power grid collective enterprises in Fujian.First,the author go through the existing study of the enterprise performance evaluation.Second,the author points out the shortcomings and limitations of the current evaluating financial index of the power grid collective enterprises in Fujian.Third,the author based on the development strategy of power grid and status in the power grid collective enterprises in Fujian.Based on the combination,the author puts forward an idea to promote and effectively operate the evaluation system of collective enterprises performance.Finally,the author test the validity and feasibility of the financial performance evaluation index system of Fujian Power Grid Corporation collective enterprise proposed in this paper,reflect on inadequacies of current system,and put forward the future research direction of the financial performance evaluation index system of collective enterprises.