我国建筑业各大类企业经营绩效评价分析

采用我国建筑业各大类企业2014年的经营数据,运用熵权TOPSIS法对建筑业各大类企业经营绩效进行横向和纵向研究,结果表明:建筑业各大类企业的速动比率较高,技术投入比率、资本收益率、销售利润率、销售增长率和成本费用占主营业务收入比重指标的优属度更接近正向理想值;总资产报酬率、总资产增长率、盈余现金保障倍数指标的优属度更接近负向理想值;土木工程建筑业的总资产周转率是造成其竞争力不足的原因;企业经营绩效从高到低依次为建筑安装业、建筑装饰业、房屋建筑业、土木工程建筑业。

This paper uses the entropy and TOPSIS method to research operating performance of various kinds of enterprises in the construction industry for horizontal and vertical comparisons, based on the data from categories of business of construction industry in China in 2014. The results show that various kinds of construction enterprises have a high quick ratio. Some indicators are close to the positive ideal values： technieal input ratio, return on eapital, return on sales, sales growth and the optimal index of the proportion of cost expenses in main business ineome. Meanwhile, other indicators are close to the negative ideal values： total assets return rate, growth rate of total assets and surplus cash guarantee optimal multiple indexes. Besides, the total asset turnover of civil engineering construction is the cause of lack of its competitiveness. The order of enterprise operating performance from high to low in turn is construction and installation industry, building decoration industry, building construction and civil engineering construction.