Small and medium-sized enterprises (SMEs) serve as crucial entities in supporting national economic development

absorbing social employment

and activating market innovation. This paper takes SMEs as the research subject

reviews relevant theoretical foundations

systematically analyzes existing issues in financial analysis

performance evaluation

and linkage management

and proposes optimization measures from three aspects: optimizing financial analysis models

improving performance evaluation indicators

and strengthening management implementation mechanisms

based on the actual business operations. The purpose of this study is to enhance the financial management system of SMEs

improve the professionalism and scientific nature of financial analysis and performance evaluation

assist enterprises in optimizing resource allocation and preventing operational risks

and achieve stable and high-quality development.