摘要
文中通过收集我国交运物流行业14家上市公司2019年的报表数据,从偿债能力、盈利能力、营运能力和发展能力四个方面选取财务绩效评价指标,运用熵值法确定各项财务指标的权重、构建财务绩效评价模型。按照模型计算出14家上市公司2019年财务绩效的综合得分及排名,并与这几家企业2018年的财务表现进行对比分析,以期为物流行业绩效评价及未来发展提供些许参考。
By collecting the report data of 14 listed companies in transportation and logistics industry in 2019,this paper selects financial performance evaluation indicators from four aspects of solvency,profitability,operation ability and development ability.The entropy method is used to determine the weight of various financial indicators and construct a financial performance evaluation model.According to the model,the comprehensive scores and rankings of the financial performance of 14 listed companies in 2019 are calculated and compared with the financial performance of these enterprises in 2018,in order to provide some references for the performance evaluation and future development of the logistics industry.
作者
蔡文浩
CAI Wen-hao(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2021年第9期159-162,共4页
Logistics Engineering and Management
基金
南京林业大学创新训练项目“基于三重底线原则的物流业上市公司绩效评价研究”,项目编号:2019NFUSPITP0218,指导老师:陆萍。
关键词
熵值法
交运物流
财务绩效
entropy method
transportation logistics
financial performance
