中文摘要：

本文以江苏省222家非金融类上市公司为样本，综合运用因子分析方法和数据包络分析法对其财务绩效状况进行评价，发现江苏不同地区的上市公司财务绩效存在较大差距，经济较为落后的苏北上市公司得分最高，其次是苏南和苏中地区。两种方法对上市公司的财务绩效评价结果大体相似，但值得注意的是，有些上市公司尽管财务绩效显示为DEA值有效率，但各单项财务指标的表现平平。因此，应视重视对不同地区产业经济的发展政策，减少地域发展差异；通过维护良好的市场竞争环境，促进江苏上市公司财务绩效整体水平的提高。

英文摘要：

This article sets 222 non-financial listed companies in Jiangsu Province as sample, establishes an evaluation system to analyze the listed companies＇ financial performance using factor analysis and data envelopment analysis （DEA）. Through the results, we can find the financial performance of the listed companies in different region of Jiangsu are different. The listed companies in Northern of Jiangsu where is comparatively backward get the highest score, and then is the southern ar- ea, the middle area comes last. The evaluation results of these two methods are similar, but it＇s worth noting that although some companies＇ value of DEA are efficient, the single financial index performed commonly. Accordingly, the government should pay more attention to the industrial economics＇ development policies of different region, to reduce the gap between them ; Improve the overall level of financial performance of listed companies in Jiangsu province by maintaining sound market competition environment.