Research On Financial Strategy Performance Evaluation Of Online Education Listed Companies

For many years,China’s excellent educational resources are often excessively concentrated,and the capital market has a low investment efficiency in educational enterprises.The rise of online education industry brings us a new perspective,which not only enriches the teaching content and teaching form,but also breaks through the limitations of time and space to gradually rationalize the distribution of educational resources.Especially under the background of novel Coronavirus sweeping the world in 2020,online education shows its indispensable superiority.While focusing on the development of the online education industry,new problems have arisen.The unique characteristics of online education enterprises,such as asset-light,high dependence on consumer satisfaction and loyalty,and their financial strategic characteristics,such as large initial capital investment and high operating cost,determine that their performance evaluation should be different from the traditional evaluation to meet the development needs of online education enterprises.Combining with the financial strategic characteristics of online education enterprises to build a highly operable performance evaluation system can solve the above problems and meet the needs of all parties.This paper combines the financial strategy characteristics of online education enterprises,designs an evaluation index system based on the analysis path of capital introduction strategy,resource allocation strategy,strategy implementation and strategic support,and selects the indexes through factor analysis method.With the help of SPSS26.0 software,combined with factor analysis method and entropy method,this paper takes the financial data of 28 listed online education companies in China in 2019 as samples to build the financial strategy performance evaluation model of listed online education companies.Select the case company-QT company,based on the financial strategy performance evaluation system framework to carry out horizontal and vertical comparative analysis of its financial strategy,give strategic adjustment advice.Finally,the financial strategies of online education enterprises are proposed from the micro and macro levels to promote the healthy development of online education enterprises in China.