Research On X Company Financial Performance Evaluation

With the rapid development of information technology,the Internet has penetrated into all aspects of people's lives.Relying on the convenience of the Internet and the continuous development of information technology,online shopping has become very common today,and e-commerce has also taken advantage of it.Especially in recent years,the annual growth rate of B2 B market transaction scale is far higher than the overall e-commerce transaction scale with the rapid rise of China's B2 B e-commerce companies,more companies and entrepreneurs are also targeting this segment,which has also spawned some hot new retail business B2 B companies.But behind the prosperity,some e-commerce companies are unable to make profits or even lose money.There are many factors behind it that restrict the rapid development of the e-commerce industry.In this research background,stakeholders of major e-commerce companies have paid attention to their financial performance,hoping to promote the healthy and orderly development of the enterprise by improving financial performance.Financial performance is the business strategy implemented by the company and whether it can positively promote the final business performance of the company during the implementation process.Financial performance comprehensively reflects whether the cost of an enterprise 's business strategy is effectively controlled,how effective the asset management is,the effectiveness of capital allocation,and the level of return on shareholders 'equity.Financial performance evaluation plays an important role in business management activities.Financial performance evaluation can not only help management understand the true status of business operations,let managers have an intuitive understanding of their own business results,but also provide managers with a reference basis for managers to timely adjust business strategies and avoid operating Risks,so that companies can continue to develop healthily.Therefore,the research on financial performance evaluation is of great significance.This article selects company X in the B2 B industry as the research object,comprehensively evaluates its financial performance,analyzes and studies the evaluation results,and proposes targeted improvement measures for company X based on the analysis results.First,the article introduces the research background,purpose,content and method of this article,secondly introduces the definition and theoretical basis of financial performance and the current research status at home and abroad,and gives a general description of common corporate financial performance evaluation methods.Then,based on the theoretical basis of financial performance evaluation,combined with the characteristics of company X in the B2 B industry,a financial performance evaluation system is constructed from four dimensions: debt solvency,development capability,operating capability,and profitability,using entropy method and correlation analysis It screens the primary indicators in the evaluation system,uses the entropy method to determine the weight of each index again,and then uses the power coefficient method to calculate the power of each weighted index.And according to the "Enterprise Performance Evaluation Standard Value" prepared by the State-owned Assets Supervision and Administration Commission of the State Council as a reference standard,the financial performance evaluation system of this paper is constructed to calculate and analyze the calculation results.Finally,based on the evaluation results of financial performance,the company's current financial performance is studied from various aspects,and its existing problems are summarized to propose corresponding improvements.