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Comprehensive reflection of the financial statements of an enterprise's financial position, results of operations and cash flows, and investors understand the business first-hand information to determine the investment behavior of the most comprehensive and informative. At the same time, it is also the internal and external information exchange carrier. Evaluation of business performance as of the financial situation of enterprises, the comprehensive survey and evaluation of operating results and cash flows of an economic management, is an important part of the continuation of corporate financial accounting and financial management. The operating results of evaluation of accounting statements provide financial information is to use specialized methods for data imputation of financial statements, processing, analysis, comparison, evaluation and make a comprehensive judgment on the corporate financial position and operating results. Performance evaluation for enterprise stakeholders to provide new information on the evaluation. Important reference value for the competent authorities, investors, operators and other interested parties. With the continuous improvement and development of China's socialist market economy, the global economy, competition is becoming increasingly fierce, the evaluation of business performance for corporate investors, creditors, business managers, national macro-management department, will be more important role and significance. This paper reviews the literature evaluation of the results of operations and operating results of listed companies, is entrusted with the operation mode of the inevitable choice. Next describes the analysis and evaluation of some commonly used evaluation methods and comprehensive evaluation method, and the use of these methods, a detailed interpretation of financial statements of Luzhou Co., Ltd., according to 1991-2006 announced financial data and other related content realizable capacity of enterprises around the company, solvency, profitability, operational capabilities, and the development of performance evaluation of the ability to expand the \condition and results of operations of all aspects, so operators can understand the results of operations and prospects for the development of the enterprise through the \There are some limitations to the view of the individual analysis, the paper and then use some of the comprehensive analysis and objective evaluation of the performance of the overall situation of the enterprise. Its results are from a different angle to the concern decisions or reference. In conclusion, the article points out the shortcomings of the article analyzes the evaluation, because of these deficiencies exist, resulting in this analysis and evaluation can only be used as a reference for decision making.
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