Using the data collected by the internal employee questionnaire, this paper innovatively uses the IPA (Importance-Performance Analysis) model to construct a financial performance evaluation system for general power companies. In addition, based on some financial data of XX power supply bureau, this paper specifically analyzes its financial performance and operating status, and provide relevant rectification recommendations for its cost, income, assets and liabilities. It is expected to help power enterprise managers to accurately grasp the operation status of the enterprise, optimize the allocation of resources, and improve the management efficiency, so as to provide a useful reference for power enterprises to establish financial delicacy management system.