| With rapid economic development, the increasingly serious environment problem, development represented by photovoltaic and renewable energy is the development trend of the future. Abundant solar energy resources in our country, the development potential is tremendous. With the strong support of national policy and the demand of the international market, the rapid development of photovoltaic industry in our country, the scale expand sharply. And photovoltaic enterprise itself exists management level is low in our country, the core technology is weak, the cost control ability is poor, the construction is imperfect and so on. In photovoltaic enterprises face increasingly tough market competition, how to enhance the enterprise’s core competitiveness, become an important problem in enterprise development in the future. In this paper, we study the financial performance is an important index of evaluation of enterprise core competitiveness. Financial management ability is one of the important resources, enterprises can create value for the enterprise. To improve financial management ability of the first step is to evaluate the enterprise’s financial performance, found the advantages and disadvantages of the enterprise, in view of the insufficient place was improved, so as to improve financial performance. So to build a set of perfect photovoltaic industry listed company financial performance evaluation system is very important.Comparative analysis of commonly used a variety of methods of performance evaluation, points out that the factor analysis method and the feasibility of the DEA method, using factor analysis and DEA method of data envelopment analysis method. Photovoltaic industry listed company financial performance to analyze the status quo, selected the 14 main product for the listed companies as samples, analysis of photovoltaic solar cells by factor analysis method to construct financial performance index system, using DEA model to evaluate financial performance analysis. According to the analysis results, this paper puts forward the effective measures to improve financial performance.Research results show that the chosen from the institute of 14 listed companies, financial performance obvious differences, most companies comprehensive efficiency is invalid. Only two comprehensive efficiency of listed companies to 1, in the remaining 11 efficiency invalid company, pure technical efficiency effectively, there are 2 companies scale efficiency is invalid. Therefore, the enterprise combines the actual conditions of their current level of development, it is necessary for their own resources or scale the appropriate adjustments, in order to achieve the purpose of resource optimal allocation, so as to realize our pv industry level of overall financial performance of listed companies. |