| With the deepening of economic development and the increasingly fierce market competition,enterprises have become more closely connected with their stakeholders,and the establishment of good interest relationship with stakeholders has become a topic of widespread concern.Iron and steel industry is the pillar industry of national economy.Comprehensive evaluation of the financial performance of iron and steel enterprises is of great significance to the sustainable and healthy development of steel enterprises.Stakeholders is closely related to the business activities of iron and steel enterprises.While developing stably,enterprises should pay attention to and meet the interest demands of their stakeholders.Therefore,it is very necessary to evaluate the financial performance of iron and steel enterprises from the perspective of stakeholders.This paper takes ZG Co.,Ltd.(ZG company)as the research object.On the basis of clarifying the research background,purpose and significance,the paper uses literature research method,factor analysis method and trend analysis method to evaluate the financial performance of ZG company from the perspective of stakeholders.Firstly,it summarizes and evaluates the relevant literature at home and abroad,and determines the content,logical framework and research methods of the paper;Secondly,it summarizes the relevant theories applied in the paper,and expounds the general situation,financial situation,stakeholders and their interest demands of ZG company,which is a necessary process of constructing the enterprise financial performance evaluation system;Thirdly,based on the perspective of stakeholders,build a set of financial performance evaluation system suitable for ZG company.Combined with the interest demands of the stakeholders of ZG company,the paper selects ten representative quantifiable performance indicators from six perspectives: shareholders,creditors,employees,suppliers,customers,government and society to evaluate the financial performance of ZG company;Finally,according to the influencing factors,the paper puts forward countermeasures and suggestions to improve the financial performance of ZG Company.This study enriches the application research of financial performance evaluation system from the perspective of stakeholders,helps to guide enterprises and their stakeholders to establish and maintain good cooperative relations,meet the interests of stakeholders,improve financial performance,and contribute to the sustainable and healthy development of enterprises. |