Based on financial management theory，this report uses the entropy weighting method to conduct a systematic study on the operating capability of various assets of listed companies in Anhui. It is concluded that the external environmental impact of listed companies in Anhui is limited，the internal control is generally stable，and the development of the industry remains stable. Individual companies are still insufficient，regional differences still need to be improved，and other conclusions. In response to the above conclusions，it puts forward countermeasures and suggestions to strengthen accounts receivable and inventory management，rationally dispose of idle assets，improve internal control systems，and enhance corporate awareness of danger.