文章以沪深A股市场上市的43家海峡西岸概念上市公司为研究对象,选取反映企业偿债能力、盈利能力、资产营运能力、发展能力等四个方面十项财务指标,建立企业业绩评价指标体系,使用SPSS16.0统计软件,运用多元统计分析方法中的因子分析法进行业绩评价。结果表明海峡西岸概念上市公司的盈利能力较好,具有较大的发展潜力。 This article takes 43 concept listed companies on the west side of the A-share market listed in Shanghai and Shenzhen stock market as the research object and selects ten financial indexes that reflect the solvency, profitability, asset operation ability and development ability of the enterprises in four aspects and set up the enterprise performance evaluation index System, the use of SPSS16.0 statistical software, the use of multivariate statistical analysis of factor analysis method for performance evaluation. The results show that the listed companies in the west bank of the Straits have better profitability and greater potential for development.