The Research Of Performance-evaluation Of Enterprise That Based On Financial Statements

Performance Evaluation of enterprise is able to provide decision-makers with much useful information,and it is currently a hot issue in management studies. To set up a scientific, rational and effective performance evaluation system of enterprise and implement it through the computer system,is the keypoint to set up a long-term mechanism of the performance evaluation of enterprise. In this paper,to solve the problems in designning the performance evaluation system, we use knowledge of different fields of management science, such as database , decision-supporting system, capital structure theory and others. Finally we made the financial statements of companies as the source of information to extract the performance evaluation index system research. The main research work has: set up a database, use the data -acquisition program to get financial statements data through the network, and it would be stored in database as the analysis source for evaluation. Set up the indicators screening methods based on clustering analysis and principal component analysis , the selected indicators include absolute indicators and relative indicators; Research the measuring standard of various indicators, propose a similar ways like Hot deck imputation to solve the problem of data missing. for the relative indicators of debt capacity, we bulid a new function based on the theory of MM for evaluation; in accordance with the significance of absolute indicators and relative indicators, we give different methods for weight-measuring and comprehensive evaluation. Finally,by using the performance evaluation system established for empirical research , we get satisfactory results.