辽宁科技大学毕业设计（论文） 第 I 页上市公司业绩评价分析摘要企业在成功上市前，机构及投资者需要了解企业的经营状况，而企业的经营状况分析来源于企业的业绩支撑，业绩的评价，作为企业与投资者共同关注的指标，表现出现代企业的价值所在。科学地评价企业业绩，可以为出资人行使经营者的选择权提供重要依据；可以有效地加强对企业经营者的监管和约束；可以为有效激励企业经营者提供可靠依据；还可以为政府有关部门、债权人、企业职工等利益相关方提供有效的信息支持。 企业的经营状况，在了解完毕企业的业绩后，我们开始分析企业的经营情况，在企业成长的过程中，上市是企业面临重大改革的必经之路，成功上市后，经营者最关心之点是企业的收益性、安全性、效益性及成长性。对其进行经营分析的基本方法是：首先确定分析目标，然后对报表的实际数据采用比率法计算其数值，并与过去的业绩或同行业的标准统计数值进行比较，最终判断其结论。在结合了财务指标与非财务指标后，我们通过了解各种评测方法的结合来了解企业的业绩和经营状况，从而通过了报表了解了上市公司的财务及经营状况，同时也为投资者提供了真实准确的企业经营情况信息，为企业未来的发展及管理打下了坚实的基础。 关键词关键词 业绩评价；财务指标；非财务指标辽宁科技大学毕业设计（论文） 第 II 页AbstractA successful public offering in the former, institutions and investors need to understand the operation of enterprises, and business analysis support from the enterprises performance, performance evaluation, enterprises and investors as an indicator of common concern, the performance of the modern enterprise value. Scientific evaluation of enterprise performance, the investor can exercise the right to choose the operator to provide an important basis; can effectively strengthen the supervision of enterprise managers and constraints; can be an effective incentive for business operators to provide reliable basis; the relevant government departments can also , creditors, employees and other stakeholders to provide effective information support. Operating conditions of enterprises. Finished in understanding the performance of enterprises, we started analyzing the operation of enterprises in the process of growth, listed enterprises are facing a major reform is a must, after the successful listing, the operator is most concerned about the profitability of enterprises , safety, efficiency and growth. Analysis of its basic method of operation is: first of all, the goal to identify, analyze, and then the actual data on the statements of the application of a ratio method to calculate its value, and the past performance or with the industry standard statistical comparison of values, and ultimately to judge its conclusions. In a combination of financial indicators with non-financial indicators, we learn through a combination of a variety of evaluation methods to understand the business performance and operating conditions, resulting in the adoption of statements of listed companies understand the financial and operating conditions, at the same time provide investors with a true and accurate business information for business development and management of the future and lay a solid foundation. Key words performance evaluation; financial indicators; non-financial indicator辽宁科技大学毕业设计（论文） 第 III 页目录摘要.IAbstract .II第 1 章 绪论.11.1 课题背景.11.2 业绩评价的概念和内容.11.2.1 业绩评价的概念 .11.2.2 业绩评价的内容 .11.3 业绩评价的指标.21.3.1 财务业绩定量评价指标 .21.3.2 管理业绩定性评价指标 .21.4 业绩评价的标准和评价方法.21.4.1 评价标准 .21.4.2 评价方法 .3第 2 章 上市公司业绩评价方法.42.1 收益性分析法 .42.1.1 销售净利率 .42.1.2 毛利率 .42.1.3 资产净利率 .42.2 安全性分析法.52.2.1 支付能力分析 .52.2.2 资金、资源利用效率分析 .72.3 资本结构的安全性分析 .8第 3 章 上市公司业绩评估指标的科学性与实用性.93.1 分析上市公司业绩评估指标的原则.93.1.1 科学性和系统性原则 .93.1.2 可操作性原则 .93.1.3 实用性原则 .9辽宁科技大学毕业设计（论文） 第 IV 页3.1.4 静态与动态相结合原则 .93.2 财务指标的分析.93.2.1 收益性指标 .93.2.2 流动性指标 .103.2.3 周转性指标 .10第 4 章 上市公司业绩评价指标综合评价.124.1 综合评价的概念.124.2 对上市公司业绩评价指标综合评价的方法.124.2.1 业绩评价的指标对企业的业绩的评测 .124.2.2 财务指标 .134.2.3 非财务指标 .13结论.14致谢.15参考文献.