With the development of society and the continuous improvement of market economy, the economic environment of enterprises has changed greatly, the competition between enterprises is becoming more and more fierce, and the survival of enterprises has also been greatly challenged. In this context, the performance evaluation of enterprises has attracted the attention of the whole society, especially the scholars and experts in the business community, and the theory and method of enterprise

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... ce analysis have also been further deepened and developed. With the help of the principal component analysis (PCA) model and management accounting tools, this paper aims to correctly evaluate the performance of enterprises, find the factors that affect the performance of enterprises, and then put forward some suggestions, hoping to provide reference for the performance evaluation of enterprises, improve the core competitiveness of enterprises, and help enterprises develop and grow better under the new situation.