虽然我国正在逐步强化实体经济主体在市场经济中的主体地位，但是实体经济的发展仍存在诸多障碍，特别是制造业企业。因此，通过强化制造业企业的绩效评价，提高企业的可持续发展能力成为当务之急，故本文以上市白色家电制造企业为例，从盈利能力、适应能力、偿债能力和发展能力四个方面共选取了26个指标进行相关性分析，最终筛选确定了18个具有代表性的指标，构建上市白色家电制造企业的绩效评价体系。其中利用了信息熵理论对指标权重进行确定，并计算出期望绩效值，再利用BP神经网络技术构建了绩效评价模型，训练以及模拟仿真样本白色家电制造企业的绩效，结果验证了所构建的评价模型具有良好的泛化能力，可以有效的对上市白色家电制造企业进行评价。

Although China is gradually strengthening the status of the entity of real economy in the market economy, there remains many obstacles in the development of the real economy, especially manufacturing enterprises. Therefore, it is urgent to strengthen the performance evaluation of manufacturing enterprises and improve their long-term development ability. Hence, this paper takes the listed white household electrical appliance manufacturing enterprises as an example, selects 26 indicators from four aspects of performance influencing factors, and finally determines 18 representative indicators to construct the performance evaluation system of the listed white household electrical appliance manufacturing enterprises. Besides, information entropy theory is applied to calculate the index weight and to evaluate the performance value of expectation. Then, using the BP neural network technique to build the model of performance evaluation system, training and simulating the network with the data from the listed white household electrical appliance enterprises. The result shows that the evaluation model is of good generalization, and it can effective evaluate the performance of the listed white household electrical appliance enterprises. This would lay a foundation for the followed performance evaluation of the manufacturing industry.

F124.3

国家社科基金重大项目：数据赋能激励制造业企业创新驱动发展及其对策研究(18ZDA062)国家社科基金一般项目：新时代中国培育世界一流企业研究(18BGL096)