Research On Financial Performance Evaluation Of Listed Companies Of Information Technology Service In China

Information technology service industry is one of China's seven strategic emerging industries,but also one of the three high-tech industries.In the "push to build Silk Road Economic Belt and twenty-first Century Maritime Silk Road vision and action",made it clear that to enhance the OBOR along national and regional communication level of interoperability and smooth information Silk Road,built up the information silk road,needthe information technology services enterprises arefullparticipation of and intellectual support.The financial performance of information technology services,the quality of enterprises or not,information is related to the smooth implementation of the Silk Road,OBOR strategy can promote the full range of major issues.This paper first explains the research content and structure of the research background and significance,research ideas and methods,and then the main achievements of the domestic and foreign related research fields are summarized and reviewed,found that the current research on financial performance evaluation mainly from the traditional profit,operation,development and sinking four dimensions were evaluated.The lack of consideration of characteristics of industry characteristics,and mostly used in data,lack of time dimension,research on information technology services is inadequate.For the research of financial performance evaluation,the theoretical basis includes principal agent theory,stakeholder theory,contingency management theory,strategic management theory and incentive theory.On the basis of reference to a large number of documents,this paper tries to construct the financial performance evaluation index system of listed companies of information technology services.Selection of China's information technology services industry companies listed in 2014 and 2015 as the research sample,using the factor analysis method,from the profitability,operations,research and development,sinking five dimensions,15 indicators were selected to evaluate the financial performance,and analyzed from horizontal and vertical.Based on the evaluation results summarized,put forward some countermeasures for perfecting the comprehensive evaluation of financial performance on individual financial insufficient ability of listed companies.But also put forward countermeasures for good and bad companies.Finally,it illustrates the shortage of this research and puts forward the future research prospect.