Research On Enterprise Financial Performance Evaluation Based On Management Reports

The global economic growth is slowing down and the knowledge economy is developing rapidly.Countries in the world are striving to improve their comprehensive strength to adapt to the new trends and requirements of economic development.Enterprises are the foundation and an important part of national economic development.How to scientifically and objectively evaluate corporate financial performance has always been a hot topic in the theoretical and practical circles,and it has practical and theoretical significance for the evaluation of corporate financial performance.The performance evaluation method using traditional financial statements has the problem that some financial indicators are not highly related to the specific operation of the enterprise.Therefore,the evaluation indicator system needs to be improved.The performance based on financial statements for management can be based on the actual operating conditions of the enterprise and focus on Perform performance evaluation in conjunction with business operations,so that the evaluation results are more accurate.Based on the theory of corporate performance,this article redefines the connotation of new energy vehicle financial corporate performance,analyzes the driving factors of corporate performance,and believes that the key factors for corporate financial performance creation should be debt repayment early warning capabilities,operating capabilities,resource allocation and capital constitute.From the perspective of management reports,the above four driving factors that affect company performance may more accurately evaluate the company's business situation.When exploring corporate performance,this paper improves the evaluation indicators mainly based on financial performance driving factors,and uses Delphi method and analytic hierarchy process to establish a corporate performance evaluation model based on management financial statements.Management uses financial statements to clarify the source of corporate profits,remove the unstable financial gains and losses,more accurately reflect the profit and loss of the business field,and be more accurate in financial performance indicators.This paper selects BYD as the leading company in my country's new energy vehicles,analyzes its corporate performance,compares it with SAIC and Great Wall Motors,and makes recommendations.