摘要当今时代，随着企业之间的竞争压力逐渐增大，通过对企业的财务绩效评价从而客观地反映企业的经营战略运作效果，在当前复杂多变的环境下不断地改良企业的战略使企业的经济效益达到最大化。本文第一部分是引言，着重介绍了本文的研究背景和研究意义，概括总结了国内外研究现状和理论观点，并综述了研究方法。第二部分是财务绩效的相关理论，首先界定了财务绩效评价的概念，其次对财务绩效评价的指标进行了阐述，同时分析了在进行财务绩效评价一般采用的方法。第三部分主要是对青岛海尔上市公司的多元化策略进行介绍，首先对青岛海尔多元化的发展历程进行介绍，其次是归纳总结青岛海尔多元化特点，同时概括总结了青岛海尔多元化的现状。第四部分是在介绍青岛海尔多元化战略的基础上，以财务绩效评价指标的运算公式为评价依据，对青岛海尔近几年的财务报告数据进行财务绩效评价过程，同时分析财务绩效评价的结果。第五部分论述了本文针对青岛海尔上市公司财务绩效评价提出经营战略的相关的政策建议。关键词：青岛海尔；财务绩效评价；多元化AbstractToday,withtheincreasingpressureofcompetitionbetweenenterprises,basedontheperformanceevaluationofenterprise'sfinancialobjectivereflectionofthemanagementstrategyoftheenterpriseoperation,underthecurrentcomplexandchangingenvironmentscontinuallyimprovingenterprisestrategytomaximizetheeconomicbenefitsofenterprises.Thefirstpartisanintroduction,focusesonthebackgroundandsignificanceoftheresearch,summarizesresearchandtheoriesandresearchmethodsarereviewed.Thesecondpartisthetheoryrelatedtofinancialperformance,firstdefinedtheconceptoffinancialevaluation,thenexplainsthefinancialperformanceevaluationindicators,andmethodofanalyzingfinancialperformanceevaluationinGeneral.ThethirdpartistointroducetheQingdaoHaiercompanydiversificationstrategy,firsttointroducetheQingdaoQingdaoHaierdiversifieddevelopment,followedbyQingdaoHaiersummarizedthepluralisticcharacteristic,whilesummarizedthepresentsituationoftheHaier'sdiversification.ThefourthpartisbasedonintroductionofQingdaoHaier'sdiversificationstrategy,basedonformulasoffinancialperformanceindicatorsforevaluation,ofQingdaoHaier'srecentfinancialperformanceevaluationprocessoffinancialreportingdata,andanalysisoffinancialresultsoftheperformanceevaluation.ThefifthpartdiscussesfinancialperformanceoflistedcompaniesinQingdaoHaierbusinessstrategyrelevantpolicyrecommendationsoftheevaluation.Keywords：QingdaoHaier;financialperformanceevaluation;diversified目录摘要.........................................................................................................................IAbstract..................................................................................................................II第1章绪论..........................................................................................................11.1研究背景及研究意义.............................................................................11.1.1研究背景................................................................................................................11.1.2研究意义................................................................................................................11.2国内外研究现状....................................................................................11.2.1国外研究现状........................................................................................................11.2.2国内研究现状..................................................................................................
