In the current competitive market environment, both enterprises and academia attach great importance to the research of financial performance evaluation. The quality of financial performance directly affects the sustainable development of enterprises. With the deepening of enterprise management concept, enterprises pay more attention to the use of financial performance evaluation analysis to promote the sound development of the whole enterprise. In order to understand the development status and development trend of enterprises and improve the efficiency of enterprise management, it is of great significance to establish a scientific and professional financial performance evaluation model for the sustainable development of enterprises. In this paper, based on FCM clustering algorithm, a fuzzy decision model is established. Combined with the factors affecting the financial performance of enterprises, the corresponding indicators are selected from the four aspects of profitability, operation ability, debt paying ability, and development ability to construct the financial performance evaluation system, and the comprehensive fuzzy evaluation model is constructed according to the financial evaluation system. This paper selects listed companies as the research object to evaluate and analyze the performance of enterprises. The results show that the overall performance of listed companies is not ideal and solvency, operation ability, and development ability need to be enhanced. Finally, in view of the problems existing in the listed enterprises, this paper puts forward the following countermeasures: implement cost assessment and pay attention to cost analysis to strengthen cost control; strengthen the cooperation between industrial chain enterprises and R&D departments; and pay attention to the use of talents and improve the ability of independent innovation.

中文翻译：

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财务绩效评估会计智能系统建模研究

在当前竞争激烈的市场环境中，企业和学术界都非常重视财务绩效评估的研究。财务绩效的好坏直接影响着企业的可持续发展。随着企业管理理念的不断深入，企业越来越重视财务绩效评估分析的运用，以促进整个企业的健康发展。为了了解企业的​​发展状况和发展趋势，提高企业管理效率，建立科学，专业的财务绩效评价模型对企业的可持续发展具有重要意义。本文基于FCM聚类算法，建立了模糊决策模型。结合影响企业财务绩效的因素，从盈利能力，经营能力，偿债能力，发展能力四个方面选择相应的指标，构建财务绩效评价体系，并建立了综合的模糊评价模型。到财务评估系统。本文以上市公司为研究对象，对企业绩效进行评价和分析。结果表明，上市公司整体绩效不理想，偿债能力，经营能力和发展能力有待提高。最后，针对上市企业存在的问题，提出以下对策：实施成本评估，重视成本分析，加强成本控制；加强产业链企业与研发部门之间的合作；重视人才运用，提高自主创新能力。