基于熵权法的快递上市公司财务绩效评价

Financial Performance Evaluation of Listed Express Companies Based on Entropy Method

快递行业作为物流产业的一个分支,已经成为现代服务业的重要组成部分,因此对快递上市公司进行财务绩效评价对我国快递行业的发展具有重要的借鉴意义和参考价值。以顺丰、韵达、申通、圆通这四家借壳上市快递公司2016-2019年的财务报表数据为样本,选取代表企业盈利、营运、负债、发展能力的财务绩效评价指标,采用熵权法分别从纵向和横向对财务绩效进行评价分析。研究结果表明,韵达公司的财务绩效水平相对较高,顺丰公司的财务绩效水平最低,公司的发展能力对财务绩效的影响程度较大。

As a branch of the logistics industry,the express delivery industry has become an important part of the modern service industry.The financial performance evaluation of listed express companies has important reference value for the development of express companies in our country.Taking the financial report data in 2016-2019 of four backdoor listed express companies,SF Express,Yunda,Shentong,and Yuantong,as samples,financial performance evaluation indicators that represent corporate profits,operations,liabilities,and development capabilities are selected,and the entropy method is used to evaluate and analyze financial performance from the vertical and horizontal directions.The results show that Yunda s financial performance level is relatively high,and SF Express s is the lowest.The company s development capabilities have a greater impact on financial performance.