长安汽车财务绩效差异及原因分析

Analysis on the Causes and Difference of FinancialPerformance in Chang′an Automobile

随着社会经济快速发展,汽车行业面临转型升级,而部分大型汽车制造业难以适应发展形势。以汽车制造业上市公司长安汽车为研究对象,结合2015—2019年财务数据,从盈利能力、资产质量、债务风险状况、经营增长状况4个方面选取了评价指标;运用熵权-TOPSIS绩效评价模型,通过赋权重与绩效相对贴进度计算,从横纵向两方面分析了长安汽车财务绩效水平,并从绩效水平到指标进行具体分析,找出了财务绩效较差的具体原因,提出了改善建议,为难以适应行业迅速发展形势的汽车制造行业提供借鉴。

With the rapid development of social economy,the automobile industry is facing transformation and upgrading,and some large-scale automobile manufacturing industry is difficult to adapt to the development.Based on the financial data from 2015 to 2019,this paper selects evaluation indexes from four aspects of profitability,asset quality,debt risk,and business growth.Using entropy weight TOPSIS performance evaluation model,this paper analyzes the financial performance level of Chang'an automobile from the horizontal and vertical aspects through the calculation of the weight and the relative progress of performance.Furthermore,from the performance level to the indicators level by level,the paper finds out the specific reasons for the poor financial performance,puts forward suggestions for improvement,and finally provides reference for the same industry which is difficult to adapt to the rapid development of the industry.