近几年随着我国证券市场的蓬勃发展,我国证券市场正在不断改进,完善自己,市场经济体系也在逐渐开放。随着股权分置改革的成功,我国资本市场将开始全新的时代,一个数据全流通的时代。公司的财务绩效也成为人们关心的问题。因此对于上市公司绩效的评估也成为人们关心的问题,不仅要评估还要做到客观公正。 In recent years, with the vigorous development of China’s securities market, China’s securities market is continuously improving, improving itself, and the market economy system is gradually opening up. With the success of the equity division reform, China’s capital market will begin a new era, an era in which data will be fully circulated. The company’s financial performance has also become a concern for people. Therefore, the evaluation of the performance of listed companies has also become a concern for people, not only to evaluate but also to be objective and fair.