在财务绩效评定上，本文以财务比率、杜邦比率、收益质量分析为主，研究结果表明郴电国际财务状况良好，公司的主营业务收入逐年递增、偿债能力良好；

The results show that the financial condition of Chen Dian International is well, the major business income increases progressively year by year, and the debt paying ability is good.

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第二、在财务指标选取上，流动负债比率、净资产收益率比现金流量指标具有较强的预测能力；

Second, as far as financial crisis is concerned, the short-term debt rate and net asset profit rate have better forecast ability than circulating capacity of cash.

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