Research On The Financial Performance Of State-owned Enterprise Evaluation System

With the continuous improvement and development of China’s market economy system, business environment and the challenges facing our country are constantly changing, and state-owned enterprises as the lifeline of the national economy, its performance evaluation methods should be updated to adapt to the new era of development direction, so that the state-owned enterprises to create greater efficiency,in order to promote the steady development of the national economy. The current enterprise performance evaluation methods, such as economic value added, balanced scorecard, performance triangular prism, etc. but there are many considerations and sustainable development indicators such as the assessment is not enough, not strong scientific and technological innovation issues, to accurately evaluate these issues must be resolved.However, for the evaluation of state-owned enterprises but also can not be generalized, depending on the different state-owned enterprises and the development goals of positioning functions, and evaluation of the classification of state-owned enterprises is an inevitable choice, and this was the state-owned enterprise reform is also free of the same strain. And the method will have to take into account the general classification and heterogeneity of the binding state-owned enterprises, the unity of universality and particularity, balanced, and thus better able to carry out an accurate assessment.In this paper, the method of decision tree analysis of state-owned enterprises classification layer by layer, while the reference basis SASAC issued the "central enterprise comprehensive performance evaluation of the implementation details" on the index system simplification, clarification, standardization, and some of the indicators improved AHP empowerment of indicators of competitive state-ownedenterprises and non-competitive state-owned enterprises are given a different evaluation methods, and finally, a competitive state-owned enterprises, for example,by the efficiency coefficient method was a composite score financial performance evaluation, and analyzed in order to explore the complete system performance evaluation method of a reasonable SOEs classification.