摘要
企业财务绩效一直是企业关注的重点。文章从财务效率、财务结构、营运能力、盈利能力、偿债能力等方面构建烟草财务绩效评价指标体系,运用熵权模型对A、B、C、D、E五家烟草企业进行实证研究,并根据所得结论提出了烟草企业提升财务绩效的对策和建议。
Financial performance has been the focus of enterprise. The paper constructed the financial performance evaluation index system of tobacco enterprise from financial efficiency, financial structure, operational capacity, profitability and repayment capability. It uses weight model to carry on the empirical research on A,B,C,D,E five tobacco enterprises and put forward suggestions to improve financial performance according to the results.
出处
《铜陵学院学报》
2011年第6期55-57,共3页
Journal of Tongling University
关键词
烟草企业
财务绩效
熵权模型
对策
tobacco enterprise
financial performance
weight model
suggestion
