财务评价模式

其次，本文对国外上市公司评价体系的发展进行了总结，将上市公司评价模式分为三类：即财务评价模式，经济增加值评价模式和平衡评价模式，并逐一分析了其优缺点。

Secondly , this article summarizes the development of foreign evaluation system of listed companies . The evaluation system models of listed companies will be divided into three categories : financial evaluation models , economy value added evaluation model and balance evaluation model ;

其次，在企业价值理论的基础上提出了基于企业价值的财务绩效评价模式，这一模式将财务指标与非财务指标相融合，并解决了非财务指标难以量化的问题。

Secondly , based on the enterprise value theory we propose the financial performance evaluation model on the basis of the value of the enterprise , this model mix financial indexes and non-financial indicators together , and solved the non-financial indexes are difficult to quantify .

接着，对上市公司经营业绩评价现状进行了分析，按照财务指标的类型将目前存在的经营业绩评价体系划分为财务评价模式、价值评价模式和综合评价模式等三大类型。

Then , analyzed the current situation of operating performance evaluation of listed companies , according to the type of financial indicators , divided it into financial evaluation mode , merit evaluation mode and comprehensive evaluation mode three types .