船舶企业财务分析指标重视程度的研究

Research on the Important Degree about Financial Analysis Indexes of Ship Enterprises

采用抽样调查法划定船舶企业关注的财务分析指标范围,并用层次分析法对企业财务分析指标的重要程度进行研究.结果发现:尽管不同类型船舶企业对财务指标的重视程度各有侧重,但排序基本与造船类企业总排序一致.其中,重视程度相对最高的四项指标是净资产报酬率、净利润增长率、销售净利润率和利润总额;重视程度相对较低的四项指标是流动比例、总资产周转率、存货周转率和利息保障倍数.

The paper aims to research the importance of financial analysis indexes and introduce the method of sampling investigation into delimiting the range of financial analysis indexes that are paid much attention to in ship enterprises for the first time. Also, the paper applies AHP to research the important degree about financial analysis indexes. The result demonstrates that although in different types of ship enterprises financial analysis indexes are given priority to differently, the basic order is identical with the general one in the ship industry. Among them, the first four financial indexes comparatively high in importance are as follows: net assets return ratio, net profit increasing ratio, sales net profit ratio and gross profit;the indexes comparatively low are as follows: current ratio, total assets turnover, inventory turnover ratio and interest coverage ratio.