1, Defining the research scope: In the research objectives, it is necessary to define the research scope, including the research time range, company scope, industry scope, etc. This helps to ensure the pertinence and operability of the research.

2. Clarify the research problems: The research objectives should clearly put forward the specific problems to be solved. This can be about a certain aspect of financial performance, and it can also be about the relationship between financial performance and other factors.

3. Determination of research methods: In the research objectives, the research methods to be adopted should be clearly put forward, including data collection methods and analysis methods. This helps to ensure the scientificity and repeatability of the research.