每一种评价体系的出现和发展都与当时的社会因素、经济状态等因素相联系。基于相关文献,对国内外企业财务业绩评价的研究进行了整理,着重分析了这些评价体系存在的问题,在提高企业财务分析意识、注重财务报表数据质量、创新财务业绩评价方法等方面人做了对策研究。 The appearance and development of each evaluation system are related to the social factors, economic conditions and other factors at that time. Based on the relevant literature, the research on the financial performance evaluation of domestic and foreign enterprises is summarized, and the problems existing in these evaluation systems are analyzed emphatically. In the aspect of improving the enterprise’s financial analysis awareness, focusing on the data quality of financial statements and innovating the financial performance evaluation methods, Countermeasures.