Abstract: “Business performance and multi-objective decision support systems play a critical role forsurviving in a strongly competitive global market. Accurate business performance evaluation is akey to strength enterprises competition. In this paper, we collect the financial indices of therelevant literatures for analyzing the relationship among the indices. Four different abilities are commonly considered when analyzing the financial health of a company--liquidity/Debt-paying, financial structure/Stability, activity/efficiency, and profitability. Each one has different indices for measurement. In total, there are 11 indices included (e.g. Current ratio, Quick Ratio, Debt to Total Assets Ratio, Permanent Capital to Fixed Assets Ratio, Accounts Receivable Turnover, Average Accounts Receivable Collection, Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, Return on Assets, Return on Equity, Net Profit Ratio). In order to select better performance indices, we adopt structural equationmodel (S”

Keywords: Accounts Receivable Collection, Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, Return on Assets, Return on Equity,