风力发电作为国际上最被认可的可再生能源之一，具备技术成熟、开发成本低、发展前景广阔、商业开发和利用价值高的突出优势，中国已将风电作为改善能源结构以及应对气候变化的重要选择。经过30多年的快速发展，中国的风电市场已成为全球最大的风电市场。与此同时，我国风电行业已进入深度调整阶段，行业所面临的一系列问题也逐渐显露。因此，本文将对我国风电企业的财务绩效进行综合评价，并针对风电企业存在的问题，提出相关建议，从而促进风电企业财务绩效水平的不断提升。 本文首先介绍了文章的研究背景、研究目的和研究意义，然后总结了国内外研究的状况，并简单介绍了文章的研究内容与研究方法，然后界定了财务绩效评价的理论基础。介绍了现行常用的财务绩效评价方法，通过对比分析解释了本文选用因子分析法进行评价的合理性和科学性，引入因子分析法，构建风电企业财务绩效评价指标体系。依据所构建的评价指标，本文对我国63家风电上市公司进行了因子分析，得出四个因子：发展能力因子、盈利能力因子、长期偿债能力因子和营运资金能力因子，进而计算了我国风电企业的因子综合得分。根据计算结果进行综合分析，并分别研究了企业排名、产业链和企业性质与企业绩效的关系。 本文通过研究发现，处于深度调整阶段的风电企业缺乏科技创新动力和核心技术；市场结构单一；资金利用率不高、资本结构不合理；核心团队能力有待提升，人力资本建设机制不完善。通过比较发现，风电企业中整机制造企业和混合所有制企业的绩效水平最高。针对以上研究提出对策建议：积极推进风电并网工程建设；推动产业链整合；同时，风电企业要坚持技术创新，加大研发力度；培养科技团队，形成企业长久的竞争力；积极开拓海外市场，加强国际认证；打造专业运维团队，开拓风电运维市场，把握新的发展机遇；合理优化资本结构，完善财务风险预警机制；制定严格的信用管理制度和赊销制度；加强风电工程项目管理，消除缓解工程延期对企业生产产生的影响；加强企业核心团队和人力资本的建设；推进风电行业国有企业改革。

Wind power has become recognized as one of the most technologically mature, cost-efficient and highly promising renewable energies in the international community. For a major energy consumption country like China, wind power has played a decisive role in improving the energy structure and combating the climate change. Over the last 30 years, China's wind power market has grown rapidly and has undoubtedly become one of the world’ largest wind power markets. At the same time, China's wind power industry is experiencing profound changes and facing a series of unprecedented problems. Therefore, this paper will make a comprehensive evaluation of the financial performance of China's wind power enterprises, and in view of the problems existing in the wind power industry, put forward relevant suggestions so as to ensure that the financial performance of wind power industry continues to improve. This paper first introduces the background, purpose and significance of the research, then summarizes the research situation both at home and abroad and briefly introduces the research content and research methods of the article before defining the theoretical basis of financial performance evaluation. This paper analyses the most prevailing methods of financial performance evaluation, this paper explains the rationality and scientific nature of using factor analysis method in this paper. This paper also introduces factor analysis method and constructs the index system of financial performance evaluation of wind power enterprises, mainly including profitability, growth capacity, solvency and operating capacity. Based on the evaluation index, this paper conducts a factor analysis of 63 wind power listed companies in China and obtains four influencing factors: development ability factor, profitability factor, long-term solvency factor and working capital ability factor, followed by calculating overall scores of various factors for wind power enterprises in China. According to the calculation results, the paper study the relationship between enterprise ranking, industry chain and enterprise nature and enterprise performance. Through the research, this paper finds that wind power enterprises lack the scientific and technological innovation power and core technology in the stage of deep adjustment; the market structure is single; the capital utilization rate is not high, the capital structure is unreasonable; the core team capacity needs to be improved, and the human capital construction mechanism is imperfect. Through comparison, it is found that the performance level of the whole machine manufacturing enterprises and mixed ownership enterprises is the highest among the wind power enterprises. Suggestions for the above research are put forward: actively promote the construction of wind power grid-connected projects; promote industrial chain integration; at the same time, wind power enterprises should adhere to technological innovation and increase research and development efforts; train scientific and technological teams to form long-term competitiveness of enterprises; actively explore overseas markets and strengthen international certification; build professional operation and maintenance teams, open up wind power operation and maintenance market, and grasp new development opportunities; optimize capital structure and improve financial risk early warning mechanism; formulate a strict credit management system and sale system; strengthen the management of wind power projects to eliminate and defuse the negative impact of the delay of projects on the production; step up construction of enterprise core teams and talent building; and promote the reform of state-owned enterprises in the wind power industry.