New Exploration on Performance Evaluation of Chinese Listed Companies

By analyzing the subjects and objects, as well as the targets, we suggest that indicators of performance evaluation should be chosen from two fields, financial and non-financial. Financial indicators are chosen from such types as profitability, solvency, operational capacity and developing capacity, while non-financial indicators are from development and innovation, human resource, industry impact and social responsibility. On this basis, combined with empirical analysis, we use the principal component analysis to construct evaluation system of financial indicators, while using fuzzy comprehensive evaluation method to construct the system of non-financial indicators. Hence we obtain the comprehensive score and rank of performance evaluation.