Research On The Financial Performance Evaluation And Improvement Strategy Of Aier Eye Hospita

With the changes and development of the domestic and foreign economic environment,in order to be able to occupy an advantage in the fierce competition,it is particularly important to truly and comprehensively analyze the financial performance of the enterprise.After EVA financial performance evaluation was introduced into China,only some central enterprises used this method at first,and most enterprises still used traditional financial performance evaluation methods.But in the process,the shortcomings of traditional financial performance are gradually apparent.The use of EVA’s financial performance evaluation method can effectively help enterprises improve their business conditions and adapt to changes in social development trends.As a leader in the domestic ophthalmology industry,Aier Ophthalmology Company has played a leading role in its operating performance and financial status over other companies in the same industry.Therefore,this paper selects Aier Ophthalmology as the research object,studies the financial performance of the enterprise,comprehensively understands whether the enterprise’s use of EVA financial performance evaluation can bring advantages to the enterprise,understands the problems existing in the internal operation and management of the enterprise,and provides a basis for the application of EVA financial performance in the ophthalmology industry.Performance evaluation provides reference value.First of all,based on the research on financial performance at home and abroad,this paper introduces in detail the business status of Aier Ophthalmology over the years under the guidance of principal-agent theory and stakeholder theory.Secondly,the EVA financial performance evaluation of the enterprise is analyzed.It mainly analyzes the framework of EVA financial performance evaluation introduced by Aier Ophthalmology,the calculation of EVA financial performance indicators,and the longitudinal and horizontal comparative analysis of Aier Ophthalmology’s financial performance evaluation.Afterwards,through literature research,case study,quantitative analysis and other methods,the paper explores the problems of Aier Ophthalmology’s financial performance evaluation.Finally,aiming at the existing problems,put forward the countermeasures to improve the financial performance of Aier Ophthalmology.Through the research on the financial performance of Aier Ophthalmology,it is found that the EVA financial performance evaluation method can make up for the shortcomings of the company’s current financial performance,understand the weaknesses existing in the company,help the company to continuously optimize and improve the financial performance,and promote the company to improve its operating conditions and develop in the long run.