Translated Abstract
The company comprehensive performance evaluation includes both financial and non-financial evaluations. Non-financial evaluations can provide more information about the company＇s choice of behavior, which can make the outside world more clear about the company＇s knowledge. The use of non-financial indicators can make up for the shortcomings and shortcomings of financial indicators, so that the results of performance evaluation more scientific and reasonable, more extensive scope of application. X company＇s current performance evaluation index system for the financial indicators of the evaluation system, ignoring the use of non-financial indicators, the lack of evaluation of the company＇s non-financial performance, thus affecting the comprehensive evaluation of the company＇s comprehensive.
This paper analyzes the key financial indicators such as the operational capability, profitability, solvency and development capability of X company in the past five years by analyzing the accounting history information and financial information of X Company in the past five years. X company in the current stage of development may be problems. Combined with the company＇s current production and operation characteristics and the existence of the main problems designed for X company＇s non-financial evaluation index system, the use of analytic hierarchy process software to determine the weight of the two and three indicators, combined with the company 2011-2015 financial data The paper evaluates the financial performance of the company, and finally analyzes the comprehensive performance evaluation of X Company 2013-2015 by using the gray relational theory.
Through the analysis and evaluation of the financial and non-financial data of X Company in the past three years, the paper analyzes the financial and non-financial problems of X Company by the combination of analytic hierarchy process and gray relational analysis method. Financial performance in the low level of asset management, to be improved; X long-term solvency there is a certain risk, and short-term solvency is better; X company＇s equity and sales profitability is insufficient, there is greater room for improvement. Non-financial aspects of the company＇s production safety issues, the rational use of energy and environmental pollution and other issues. For the problems of X company, put forward both domestic and export, to take appropriate credit policy, increase the intensity of the lack of liquidity management and non-financial aspects of environmental safety and other major recommendations.
Translated Keyword
[Enterprise Integrated performance evaluation, Fuzzy AHP, Grey system theory, Nonfinancial index]
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