海洋工程装备制造业上市企业财务竞争力评价

Evaluation of Financial Competitiveness of Listed Companies in the Marine Engineering Equipment Manufacturing Industry

选取24家我国海洋工程装备制造业上市企业为研究对象,利用2015年财务报告数据,运用熵权TOPSIS法,从盈利能力、营运能力、偿债能力、发展能力、技术创新能力5个方面构建了海洋工程装备制造企业财务竞争力的评价模型,得出了各个指标的权重以及各个上市企业单项得分及综合得分。研究结果表明:我国上市海洋工程装备制造企业财务竞争力熵权中营运能力和发展能力较大,研究对象的财务竞争力得分普遍偏低。最后根据研究结果,提出对货币资金、存货进行强化管理,加大研发投入等建议来提高上市海洋工程装备制造企业财务竞争力。

With the 24 listed companies in the marine engineering equipment manufacturing industry chosen as the research object,and on the basis of the 2015 financial report data,the paper used the entropy-weighted TOPSIS method to build a evaluation model of financial competitiveness of listed companies marine engineering equipment manufacturing industry from profitability,operating ability,solvency ability,development ability and technological innovative capability,and obtained the weight of each index and individual score and comprehensive score of listed companies. The results showed that： the weight of operating ability and development ability of financial competitiveness of listed companies in the marine engineering equipment manufacturing industry listed company is bigger,and the financial competitiveness of the research objects is generally low. Finally,according to the research results,some suggestions were put forward,such as strengthening the management of money,fund,stock and increasing R＆D investment.