基于功效系数法的物流企业财务风险评价研究

Research on Financial Risk Evaluation of Logistics Enterprises Based on Efficacy Coefficient Method

物流业作为保障经济发展的基础行业,其整体财务风险的增大,会对国民经济的稳定发展产生负面影响,因此对该行业的财务风险变动情况应予以重视。文章以2010~2016年A股物流业上市公司为样本,基于功效系数法对行业整体财务风险水平进行了评价,并分析了该行业整体财务风险变化趋势。此外,文章通过对反映各财务指标状况的单项功效系数以及反映企业盈利能力、发展能力、运营能力、偿债能力状况的综合功效系数进行分析比较,探究了导致物流企业产生财务风险的主要原因。

The logistics industry is a basic industry security and stable development of the economy. Increasing of theoverall financial risk will have a negative impact on the sta- ble development of the national economy, so the financial risk changes in the industry should he paid attention to. Based on dates of listed logistics companies which from 2010-2016, this paper evaluatd the financial risk level of the industry based on the efficacy coefficient method, and analyzes the trend of the financial risk. In addition, according to the comprehensive effect of the profitability, development ability, operation ability, solvency factor, individual effect coefficient and warning indi- cators, the paper analysed the main causes of logistics enter- prises financial risk.