首先，本文讨论了上市公司评价的理论来源，将之归结为相关理论、支持理论和核心理论三大方面。
Firstly, this article discusses the theory sources of evaluation system of listed company; it is composed by the relevant theory, the support theory and the core theory.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
上市公司；业绩评价；战略；主成分分析；熵值法。
Listed companies; performance evaluation; strategic; principal component analysis; entropy method.
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