This paper constructs the financial performance evaluation index system of listed companies by taking market share repurchase events from July 2015 to March 2016 as a sample study and testing the changes of the financial indicators of the listed company after the share repurchase, and the results show that the sample company's profitability, solvency, operational capacity, cost control and growth capacity and other performance indicators have improved after the announcement of the stock

more »

... se, which provides experienced data for stakeholders to fully understand, forecast and standardize the repurchase behavior of listed companies. At the same time, it also provides some reference for the supervision of China's share repurchase and the construction of laws and regulations. In the construction of evaluation index system, it should follow the following principles: Scientific Principles, Objectivity Principle, Comparability Principle, Feasibility Principle and Systematic Principle.