Study On Performance Measurement Of The Listed Companies

Along with the development of Chinese stock market, the performance of the listed companies has become a matter of concern for the investors,the creditors and the government. Especially for the investors,understanding the performance of the listed companies accurately can enhance the accuracy and science of the investment. But it has not formed a set of scientific and integrated performance measurement system in the theory field of the management accounting, which is so imminent for the extraneous information users. This article analyzes the historical evolution and the pattern of the performance measurement, and then proposes the unified performance measurement system including the financial pattern,the value pattern and the balance pattern. And then carries on empirical analysis. This article is divided into five parts, eight chapters.First part,introduction,Mainly elaborates the domestic and foreign research tendency and research method of performance measurement, and has made the limits to the research scope. This article mainly discusses the performance measurement system which is suitable to the extraneous information users. Moreover the performance measurement system includes many subsystems. This article launches the research only from the pattern system, the index system and the method system.The second part,is the second chapter of this article, has discussed the theory frame of performance measurement. Mainly has studied the related concept,the factors and the related theory of the performance measurement.The third part,is the third chapter of this article,has discussed the domestic and foreign historical evolution of the performance measurement, which is very helpful for our country's performance measurement.The fourth part,is fourth,five,six chapters of this article. Mainly elaborates from the pattern system,the index system and the method system. The pattern system includes the financial pattern,the value pattern and the balance pattern,the index system includes four latitudes finance,the customer,internal service and the study and the growth. And this article designs a set of feasible index system. The method system introduces the factor analysis, analytical hierarchy process,the fuzzy analysis. And discuss the best method for the performance measurement of the listed companies.The fifth part,is the seventh chapter of this article. Mainly carries on the performance measurement from the empirical analysis. Firstly using analytical hierarchy process to determine the weight among the index of the performance measurement system. and then using the factor analysis to arrange the performance of the listed companies.The sixth part, is the eighth chapter of this article. Proposes the further studies of this article...