Research on Performance Evaluation of Listed Companies Based on Value Creation

Abstract

The goal of business operation is to create value and maximize shareholders' wealth. However, the current financial performance system still has certain defects, which cannot yet reflect the results of value creation comprehensively and make it difficult to examine the value creation ability of managers. Therefore, how to efficiently examine the value created by executives and reflect the true performance of executives will be the focus of future performance reform of enterprises. Based on the needs of value management of listed companies, this paper analyzes the key drivers affecting value creation and optimizes the financial performance evaluation system with appropriate correlation pointing indicators, hoping to guide corporate governance and improve the capital market investment and financing environment.