Research On The Optimization Of NL Company’s Financial Performance Evaluation Index System

Since the beginning of 1960’s,China’s civil explosion industry has developed rapidly in more than 40 years.During the 13th Five-Year Plan period,civil explosive enterprises are facing greater pressure for survival and development.On the one hand,they have to constantly solve their increasingly complex internal management problems;on the other hand,the original market monopoly pattern has been broken.As a typical listed company in the domestic civil explosion industry,NL company has the characteristics of the listed enterprise.The financial performance evaluation of NL company is an important part of the financial management of the company,because of its state-owned enterprise identity,the financial performance evaluation of the NL company is an important part of the financial management of the company.Therefore,for a long time,self and subordinates The enterprises adopt the unified and standard financial performance evaluation index system of the central and provincial enterprises in Hunan province,and make the financial performance evaluation system to evaluate the financial performance.How to combine the characteristics of the civil explosion industry in the NL company,Improve and perfect the financial performance evaluation index system from the company strategy and its own short board level,so that the whole system can be further optimized,enhance the incentive effect to the company managers,and improve the efficiency of financial governance.Enable the company to tap more internal potential,for their own development to provide a strong impetus.This paper first evaluates the financial performance of NL company from the overall level;secondly,analyzes the financial performance evaluation index system to find out the deficiencies;then,adjust the relevant indicators and delete some unsuitable old indicators.Replace it with a new indicator.Index adjustment is mainly based on the company’s strategic objectives and industry characteristics.On the one hand,adhere to the basic principle of state financial management of state-owned enterprises,that is,"capital management";on the other hand,adjust and improve the financial indicators according to the specific conditions of the company,and rebuild the dimensions of financial performance evaluation.Application of Analytic hierarchy process to Capital return level and assets The weight of the operational efficiency dimension is optimized,and the weight ratio is determined according to the importance of each index.Finally,the efficiency coefficient method is used to evaluate the index,and the financial performance before and after optimization is compared.Thus,a new financial performance evaluation index system with higher efficiency is obtained.