Research On Financial Performance Evaluation And Influencing Factors Of China's Retail Listed Companies

In today's society,the sales volume of the retail industry has been rising and the scale of the retail industry has increased rapidly.It has also become one of the important components of the national economy.However,under the impact of the electricity business,annual sales of 100 large retail enterprises fell 0.1%of 2015,which is the first time negative growth since 2012.Retail sales of the traditional mode of sale has been unable to meet the consumer demand,China's retail companies have to transition.Therefore,this paper intends to evaluate the financial performance of China's retail listed companies,and research the impact of financial performance evaluation factors.The paper is divided into six chapters,the first chapter is the introduction.The second chapter explains the concept of retail industry,expounds the theoretical basis of financial performance evaluation,and organizes relevant literature on financial performance and its influencing factors at home and abroad.The third chapter chooses the financial indicators from four aspects to construct the financial performance evaluation system,and introduces the evaluation methods and advantages and disadvantages of them.The fourth chapter evaluates the financial performance of China's retail listed companies.Chapter 5 studies on the influential factors of financial performance of listed companies in China based on the results of financial performance evaluation in the previous chapter.Chapter 6 are conclusion and Prospect.With the research of this paper,we can draw conclusion as Iisted:The regional development of retail industry in China is unbalanced.The competition among the retail listed companies is fierce.The new development mode of retail business is helpftul to improve the performance ranking.The influence of equity balance and fixed assets on financial performance is not significant.The asset-liability is negative for financial performance.The total assets,the main,business income,the thiree costs accounted are significant positive for financial performance.