| With the rapid development of the whole social economy and the Internet,the role of R&D for enterprises has become increasingly prominent,especially for the household appliance industry,which is in urgent need of connecting with the Internet,R&D is the only way for them to transform.As a predictable and forward-looking evaluation index,R&D investment can represent the future development ability of enterprises to a certain extent,and should be included in the financial performance evaluation system to reflect the growth ability of enterprises.Therefore,based on this topic,this paper summarizes the research results of many scholars on R&D investment and enterprise financial performance evaluation in recent 20 years.Taking Sichuan Changhong as an example,through the analysis of the existing financial performance evaluation system of Sichuan Changhong,it is found that there are some defects of one sidedness and shortsightedness,Therefore,using the fuzzy analytic hierarchy process to build a comprehensive financial performance evaluation system to evaluate the financial performance of Sichuan C hanghong,the goal is to improve its financial performance evaluation defects,and to explore the necessity of putting R&D investment into its financial performance evaluation system and the impact of R&D investment on the financial performance evaluation of the enterprise.According to the optimization results,the financial performance of Sichuan Changhong is compared and evaluated in the same industry.The conclusion is that the financial performance of Sichuan Changhong is higher than 90%of the enterprises in the same industry.According to the evaluation method constructed in this paper,it is found that R&D investment should be included in the financial performance evaluation system.This paper puts forward corresponding suggestions in the optimization process,in order to provide reference for the enterprise and other similar enterprises to carry out financial performance evaluation. |
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