中文摘要：

在论证企业业绩评价应当遵循的盈利、风险与发展评价指标有机结合的三维价值观的基础上,引入多元化与研发支出因子来构建上市公司的业绩评价指标体系,基于主成分法检验了业绩指数与会计盈余的相关性,证实基于三维的业绩指数与企业未来价值创造能力显著正相关。

英文摘要：

This paper first illustrated the three-dimensional value perspective on firm performance evaluation based on such factors as earnings index,risk index and development index.We think they should be incorporated in one unified performance evaluation system;and then we constructed one performance evaluation index system of listed company through adding diversification and RD expenditure index;next we tested the correlation between performance index and accounting earnings,and the main findings are as follows：performance index are significantly positively associated with future firm value creation potentiality.