Deficiencies and Countermeasures of Financial Indicators in Enterprise Performance Evaluation

In enterprise performance evaluation, the rationality o f the selection of financial indicators has an important influence on the evaluation result.The paper analyzes the financial indicators used in current financial evaluation, finds its existing problems, and proposes that enterprises can gradually improve performance evaluation system of enterprises by introducing cash flow indicator, non-financial indicator, using EVA indicator and other methods, to provide efficient basis of decision theories for enterprise managers.