本文首先讨论了企业经济效益评价的重要性和运用层次分析法的必要性,然后运用层次分析法的有关原理,将决策问题按总目标、各层子目标、评价准则直至具体的备选方案的顺序,在指标分析的基础上,将企业的各单项财务指标,如销售利润率、净资产收益率、资产报酬率、资产负债率、流动比率、现金比率、应收账款周转率、存货周转率、以及总资产周转率等构成一套财务指标体系,建立一套完整的层次结构框架,来探讨企业财务综合评价体系的构建,最后利用分析结果来具体分析我国五家汽车企业的财务状况、经营成果,得出结论是长城是这五家企业中财务状况最好的企业,而东风亟需提高资金的使用效率。 This paper first discusses the importance of the evaluation of economic efficiency of enterprises and the necessity of using AHP, and then uses the relevant principles of AHP to solve the problem of decision-making according to the overall goal, sub-goals at various levels, evaluation criteria until the specific alternative Order, based on the index analysis, the individual financial indicators of the enterprise, such as sales profit rate, return on net assets, return on assets, debt ratio, current ratio, cash ratio, accounts receivable turnover, inventory turnover Rate and total assets turnover rate constitute a set of financial indicators system and establish a complete set of hierarchical framework to explore the construction of enterprise financial comprehensive evaluation system, and finally use the analysis results to specifically analyze the financial status of five car companies in China, Operating results concluded that the Great Wall is the best financial position of the five companies, and Dongfeng urgent need to improve the efficiency of the use of funds.