Study On Corporate Financial Performance Evaluation And The Relevant Affective Factors Of The Living Case In Point

Companies are of profound importance in economic area in modern society and actively promote the economic and social development,thus for corporations,it is an outstanding and critical field to evaluate the corporate financial performance, both scientifically and accurately. Based on the systematical analysis of materials on corporate financial performance evaluation and the affective factors related from parts to a whole,this paper researches both the financial performance and the corrective factors of the listed banks in our country. Meanwhile,with the study on the theory and method for the financial performance evaluation of listed banks,both in China and abroad, this paper analyzes the present financial circumstances of the listed banks in China combining with static and dynamic, to build the evaluation system for the listed banks in China from the four aspects as follows: profitability, debt paying ability, risk control ability and development ability.With the financial data information of each listed banks from 2012 to 2014, and the systematical and comprehensive analysis on the financial performance of the Chinese listed banks by the analytic hierarchy process method, also from the aspects of profitability,debt paying ability, risk control ability and development ability, the searching results of this paper are that the Chinese corporartes’ financial performance declined. During the past three years, and in general, the financial performanceof the small and medium-sized joint-stocks banks are better than that of the large state-owned commercial banks.This paper established a multiple linear regression model of the financially affective factors for Chinese banks, regarding the evaluation scores of the listed banks’ financial performance as dependent variable and the corporate financial targets of the aspects of internal control, corporation government,share holding structure and risk control as independent variable.Combining with the present financial position of the listed banks, this paper from the perspective of the banks managers, points out many proposals, such as reasonably allocating the share ownership, optimizing the structure of assets and liabilities, enhancing the asset equality as well as building and improving the systems of the corporate governance and risk control, aiming at contributing to the study on corporate financial performance evaluation and the relevant affective factors in China.