Research on Building an Enterprise Performance Evaluation System Based on Business-Finance Integration

With the rapid development of the digital economy, traditional corporate performance evaluation systems have increasingly revealed their inadequacies in addressing the complex and dynamic demands of modern enterprises. These conventional systems often suffer from a disconnect between financial management and operational activities, an excessive focus on short-term results, and limited foresight in strategic decision-making. In contrast, business-finance integration, as a central concept in contemporary management accounting, emphasizes the deep synergy between business operations and financial management, offering a crucial pathway for innovating performance evaluation mechanisms. This paper investigates the fundamental principles and theoretical foundations of business-finance integration, critically examines the limitations inherent in traditional performance evaluation approaches, and systematically constructs a strategic-oriented framework for enterprise performance assessment grounded in the integration of business and finance. The proposed framework prioritizes both process and outcome, incorporating a comprehensive set of financial and non-financial metrics to evaluate performance holistically. Additionally, it emphasizes the alignment of operational execution with strategic objectives, thereby facilitating proactive decision-making, risk management, and sustainable value creation. Finally, practical implementation pathways and safeguarding measures are discussed, providing enterprises with actionable guidance to enhance their overall competitiveness, adaptability, and resilience in increasingly volatile and complex market environments. This study not only contributes to the theoretical enrichment of performance evaluation methodologies but also offers practical implications for organizations striving to achieve refined management and long-term strategic development.