传统财务分析体系的缺陷使其在新时代管理背景下面临诸多挑战，对企业的财务绩效进行全面有效的评价随之成为研究的热点。价值链理论下的财务分析能够综合多种方法，对企业绩效形成系统的评价。选择天康生物有限公司作为案例，在实践中运用该模型对公司的财务绩效进行评价分析。%Under the new era of management background,traditional financial analysis system faces many challenges.Making a comprehensive and effective evaluation on the financial performance becomes a hot topic.Financial analysis with Value Chain could evaluate enterprise performance with a variety of integrated methods.It selects Tiankang Bio Co.,Ltd.as a case in the model to evaluate the company’s financial performance in practice.
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