Study On The Financial Index System For Evaluating The Enterprise Performance

This thesis centralizes on the design of the financial index system for evaluating the enterprise performance in the period of "New Economy" of China. The logic train of thought is as follows: first, it states the theories of enterprise performance evaluation and the financial appraisal indexes used in practice , which are the basis of the research; then, it analyses the evolution of the financial index system and the challenge the current system must face with in the coming now "New Economy". Moreover, it puts forward the frame of the index system that adapts to the requirements of enterprise operation. At last, it applies the system to practice.The enterprise performance evaluation is a complex systematic engineering, the core of which is appraisal indexes. Also the financial indexes are and will be widely used, which can reflect the enterprise performance. With the coming "New Economy", it is urgent to build a set of financial index that satisfies the requirements of enterprise management.To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. The changes of these factors determine the expansion and withdraw of the system. Moreover, to design the system framework, the following principles must be abided by: the principle of understandability, the principle of operationally, the principle of cost-benefits, etc.According to the above, we believe that the system framework of financial appraisal should take Economic Value Added (EVA) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system.The significance of theory is its function to guide the practice. The thesis chooses an agriculture company as the sample and applies the indexes system to the company's practice.