机械制造行业是国民经济的基础性产业，该行业为其他行业提供基础性的制造支持和技术支持，而机械行业的上市公司即是该行业重要组成部分，又代表了机械行业的先进技术和未来的发展方向。改革开放以来，我国不断推进产业结构的深化改革，通过与更多国家的贸易往来既为我国机械行业企业的技术交流带来了便利，同时也深刻地影响了我国机械行业上市公司的经营环境和市场格局。如何科学地对我国的机械行业上市公司进行业绩评价就成了许多利益相关者高度关注的问题。因而，本文从于经营业绩评价的角度对我国机械行业上市公司进行了研究。 首先是研究背景和研究意义的介绍，为了能更好的建立适合我国机械行业上市公司经营业绩评价体系，我们就必须对国内外关于公司经营绩效评价理论的历史与现状进行了解，同时还要结合我国机械行业上市公司的具体国情。 其次，了实现研究目的，必须研究学习国内外常用的经营绩效评价的思想、模型和方法，并在此基础上进行梳理和总结。在此，本文较为系统地介绍了平衡计分卡方法、经济增加值方法、层次分析法、熵值法和数据包络法等几种常用的经营绩效评价方法和模型。考虑到影响机械行业上市公司经营业绩的因素众多，我们不可能对这些因素全部进行考察，因而从盈利能力、运营能力、成长能力和偿债能力四个主要的方面建立了基于财务指标的经营绩效评价体系。选取了12家不同细分市场的机械行业上市公司最近10年的财务数据，利用主成分分析法进行了分析。 最后，利用本文建立的评价系统对12家样本公司进行了数据计算和分析，并据此对其10年经营绩效按累计得分进行了排序，分析了影响它们经营绩效的关系因素，同时对模型进行了验证，提出了具体的业绩提升策略。

Machinery manufacturing industry is the basic industry of the national economy ,This industry provide basic manufacturing and technical support for other industries, Listed companies in machinery industry is also an important part, and also listed companies in machinery industry control the advanced technology and lead the future development. Since the reform and opening, our country have being reforming the industrial structure deeply, through trade with more countries ,which make the mechanical industry in our country enterprise's technical communication conveniently, and profoundly affected it’s business environment and market structure. How to scientifically evaluate the performance of machinery industry listed companies has become a highly concerned issue. This article studies our country’s mechanical industry listed companies by performance evaluation. First of all, we introduce the research background and significance. In order to establish suitable operating performance evaluation system for Chinese machinery industry listed companies, we must learn theories about companies operating performance evaluation to understand it’s history and present situation. And combined with the specific national conditions of our country's machinery industry listed companies is also very important. Secondly, in order to make out the research purpose,we sorting and summary the current commonly used business performance evaluation theory, models and methods in this article, And also introduce The Balanced Scorecard and Economic Value Added methods, AHP process, Entropy method and Data Envelopment Analysis (DEA), etc. Factors which can affect the operating performance of listed companies is numerous, it is hardly to study all of them. So, we create the evaluation system from the four aspects: profitability, operational capacity, growth capacity and solvency of financial indicators. At the same time, we establishe performance evaluation model of machimery industry listed companies with Principal Component Analysis Method by selecting 12 machinery industry listing company’s financial data in 10 years. Finally, we select comprehensive indicators according to the evaluation model,and ranks performance scores at the average performance of the 12 samples by data calculating and anglicizing. At the same time, we validate the model which is created in this artical, and the specific performance improvement strategy is proposed.