上市公司绩效评价方法与指标的改善_王红娟.pdf

Abstract With the rapid development of the world economy and the continuous improvement of the corporate governance mechanism, the company performance evaluation for enterprise stakeholders is more and more important. Currently there have two performance evaluation methods for listed companies: single index method and comprehensive index method. A single index method is simple and easy to understand, but too one-sided; the comprehensive index is a little difficulty to be operated, but it can really make up for the defects of single index. Through discussion about the performance evaluation method and index theories, this paper analyzed the advantages and disadvantages of both single and comprehensive index methods, showed the comprehensive index method by a factor analysis, and put forward some polices and suggestions for f our countrys listed companies performance evaluation Key words: Listed company Performance Evaluation Factor Analysis