Modern enterprises face a complex and changing market environment, and financial performance, as an important manifestation of the enterprise’s operating results, its assessment and optimization are crucial to the sustainable development of the enterprise. This study constructs a financial performance assessment model based on multiple regression analysis and data envelopment analysis (DEA) to analyze the financial data of Enterprise A from 2015 to 2024. Multiple linear time series regression model is used to analyze the impact of investment level, technological innovation, financing constraints, executive team characteristics, and shareholding ratio of major shareholders on financial performance; C²R model and BC² model are used to assess the technical efficiency and scale efficiency of the enterprise; and 4-dimensional 16-indicator evaluation system containing solvency, operating ability, profitability, and development ability is constructed. The results of the study show that the characteristics of the enterprise’s executive team and technological innovation have a positive effect on financial performance, and the investment level, financing constraints and the proportion of major shareholders’ shareholding have a negative effect on financial performance; Enterprise A is ranked No. 1 in terms of comprehensive score among 11 enterprises in the same industry, with the profitability factor score of 1.814 ranked No. 1; the value of the comprehensive efficiency in 60% of the years during the period of 2015-2024 is No. 1 and The performance is excellent; however, it ranks 11th with a score of -1.279 for the operating ability factor and 7th with a score of -0.209 for the growth ability factor, with obvious shortcomings. The conclusion of the study shows that enterprises should improve their financial performance by adjusting capital structure, enhancing operating efficiency and optimizing cost-to-income ratio, which provides a scientific basis for the formulation of corporate financial strategies.
