The research on the relationship between competition strategy and financial performance has always been an important research topic of enterprise management, and the change of environment will affect the relationship. The listed oil companies in China were selected as research samples to study the relationship between the competitive strategy chosen by Chinese oil companies and the comprehensive financial performance of enterprises before and after the "the Belt and Road" strategy. Firstly, the factor score of enterprise competition strategy is calculated by confirmatory factor analysis, then the comprehensive financial performance of enterprise is calculated by grey relational system analysis method, and finally the regression model of competition strategy and financial performance is established. The empirical results show that the competition strategy has a significant impact on the financial performance of enterprises. Before the "the Belt and Road" strategy was put forward, China's oil enterprises mainly focused on low⁃cost strategy, and in the late stage, in order to adapt to the implementation of the "the Belt and Road" policy, China's oil enterprises gradually changed from a single low⁃cost strategy to the use of low⁃cost and differentiation strategy of mixed strategy.

Based on the theory of GONE fraud, from greed, opportunities, needs and exposed four dimensions, the influence factors of financial fraud was analyzed, the 1992—2015 penalized agricultural listed companies were selected as research samples, and fraud identification model was build. It was found from the analysis that the dual role as the chairman and general manager intensified the efforts on fraud greed. Controlling shareholders in the nation's, the chance of financial fraud in companies was reduced. The higher financial needs were, the greater the risk of the enterprise fraud was in the rights issues. The performance of nonstandard audit opinion increased the probability of enterprise financial fraud exposure.

The 8 representative financial indexes were selected to do an empirical study on the financial performance of the real estate listed corporation in 2013 for understanding the financial situation of the real estate industry. Firstly, the scores and ranks of the financial performance of the enterprises were obtained by using the factor analysis method, then the paired samples T test was done on the top ten and the last ten enterprise performance score. The results showed that the effect of profit ability and development ability were obvious to enterprise performance, but the effect of the operation ability and the cash ability were existed, but the effect was not obvious.  

Taking the listed companies in Liaoning from 2011 to 2013 data as samples, the relationship between the disclosure of accounting information transparency and the value of the company was empirically researched.Through multiple regression analysis, the relationship between them was found.The results showed that the accounting information disclosure transparency was positively correlated with the value of the company, and the part in corporate governance index and the value of the company also presented certain correlation.

In recent years, the model of REVA was used for the assessment of enterprise value as a new method. The equity cost was incorporated into capital cost in the REVA model, in which the idea was proposed that the value of enterprise was derive from excess profit, therefore the results of assessment of enterprise value were exact. Aiming at the high-tech enterprises, the value of inspur electronic information industry Co., Ltd. was assessed. The results of assessment and market value were near. The results were that the REVA model could be used for the value assessment of high-tech enterprises.

At present, the derivative financial instrument to accounting information disclosure quality is not optimistic. Because the development of derivative market in China is not mature, the relevant rules formulated should be improved. Firstly, the influencing factors on the quality of the derivative financial instrument to accounting information disclosure were researched .Secondly, the relationship between the influencing factors and disclosure quality was determined based on the analysis. Finally, the results made enterprises improve the quality of derivative financial instruments to accounting information disclosure and stakeholders support the proper use of derivative financial instruments accounting information.

The general principle and procedure of the data envelopment analysis (DEA) was expounded and were applied to study the practice in performance evaluation of commercial banks. An evaluation index system was established in which evaluation indicators of input and output were chose to evaluate the commercial bank's operation. And 14 listed commercial banks were selected as the research objects and operating performance was evaluated through empirical analysis.

A financial performance evaluation index system was constructed on listed companies in Liaoning Province by SPSS17.0 software and factor analysis method, and have a comprehensive evaluation and ranking for these listed companies. Understanding the financial performance of the listed companies in Liaoning province, and drawing the conclusion of each listed companies’ comprehensive rankings by analyzing the financial index can provide strong not only support for managers and investors to make decisions, but also improve the comprehensive competitiveness of the company. It fosters Liaoning Province’s economy sustained and healthy development, and play an important role in our country's economic development.