The Evaluation To The Finance Of HengKang Medical Company Basic On Factor Analysis

With economic development and social system changes of China,the financial performance evaluation of enterprises is also developing in the trend.Whether in the past planned economy period,people focused on the performance evaluation of a unilateral financial index of industrial enterprises,or after the reform and opening-up,the performance evaluation of private enterprises and listed companies based on various financial indicators,such as enterprise profitability,growth and development,is enough to show that financial performance evaluation is an indispensable part of enterprise operation and development.Less steps are also a necessary process for self-examination and other people's evaluation.Based on the theory of financial performance evaluation system,according to the actual situation of Hengkang Medical Group Co.,Ltd.,this paper judges and chooses financial performance evaluation methods and evaluation indicators,and combines qualitative and quantitative analysis to evaluate and analyze the financial performance level of Hengkang Medical Group Co.,Ltd.Firstly,it makes a basic analysis of the operation of the enterprise,and finds that the main business of the enterprise has changed,and there are obvious financial problems.Secondly,according to the industry characteristics of the medical service industry in which the enterprise is located,five competency indicators,namely,operation,debt service,profit,growth and R&D,are selected to make a comprehensive analysis of the financial performance level of the enterprise.In the process of analysis,this paper uses factor analysis method to evaluate and rank the financial performance level of enterprises in the industry and the financial performance level of enterprises in the past ten years.Finally,through the scoring results,the causes of financial performance reflected by specific indicators are analyzed in depth,,and the corresponding countermeasures and suggestions are put forward according to the conditions of the enterprise itself.In the process of financial performance evaluation,this paper fully considers the industry characteristics of medical service industry,and adds the special index of enterprise R&D capability to the four basic financial indicators.The addition of this special index improves the rationality and accuracy of financial performance evaluation results.And through the deep analysis of the causes of financial performance,it is concluded that there are some problems such as slow asset turnover,single way of borrowing and inadequate investment in product R&D,and put forward suggestions in order to improve the level of financial performance of enterprises and obtain higher benefits.