Research On The Evaluation System Of Financial Governance Efficiency Of State-owned Listed Company

With the continuous development of modern enterprise system, financial management plays an increasingly important role in corporate governance. The quality of governance directly affects the company’s operation. The financial management efficiency can reflect financial performance of the company’s governance, it is the fundamental objective of financial governance. The evaluation of the company’s financial management efficiency is contributed to the overall grasp of its financial governance. China state-owned listed companies with the dual function of the development of economic and social security hold the lifeblood of the country’s economic development. The quality of the financial management of state-owned listed companies will have a direct impact on healthy and stable development of China’s economy. Construction of the state-owned listed companies’ evaluation system of financial governance efficiency helps to evaluate the efficiency of its financial governance, grasp the effectiveness of SOE reform and improve financial governance of state-owned listed companies.Firstly, the paper analyses the theory of financial governance and efficiency, understands the theoretical basis of financial governance efficiency and influencing factors, founding theoretical basis for the construction of evaluation system; secondly, the financial status and characteristics of governance of state-owned listed companies are analyzed, discussing the need for evaluation of financial management efficiency of state-owned listed companies, making the system constructed with practical significance; Then, based on the above study and the released interactive framework formed by the efficiency of the financial management efficiency, financial governance environment, financial governance structure and financial governance mechanism, financial governance efficiency evaluation system for state-owned listed is built, including indicators of financial governance structure, financial governance mechanism, financial performance evaluation. The most important manifestation of the efficiency of financial governance reflects on financial performance, so the index system combines financial governance performance evaluation to complete the evaluation system; Finally AHP index weights are set according to a simple linear weighting method, calculating the specific evaluation scores, and accordingly the corresponding rating scale is determined. China Petroleum & Chemical Corporation is selected as the case to evaluate the efficiency of its financial governance efficiency, and the result is consistent with the actual situation, verifying the operability of the system, and recommendations of the application of the evaluation system are proposed.