With the maturity of China's capital market and the increasing number of listed companies, the comprehensive performance evaluation of listed companies has increasingly become a hot topic in the industry and academia. There are many indicators to evaluate the operating performance of listed companies, but ordinary investors don't have so much time and energy to study these indicators. If they only look at some indicators, they may make mistakes in decision-making.
Therefore, the evaluation of the comprehensive performance of listed companies can help investors quickly grasp the investment value of listed companies and make correct investment decisions; At the same time, through the horizontal comparison of the comprehensive performance of listed companies, listed companies can clearly understand their position in the listed companies in this industry, can motivate and spur the operators of listed companies, and provide ideas for operators to improve their operating performance. Firstly, this paper clearly defines the evaluation subject, evaluation purpose and evaluation significance, then traces the development course of performance evaluation thought and evaluates its current characteristics. Then, the construction of performance evaluation index system and the choice of comprehensive evaluation method are discussed.