摘要
秩和比评价法对信息要求低,操作简便,容易理解,效果客观还可靠。运用秩和比对我国10家上市造纸企业的盈利能力进行了评价。在评价过程中,选取10个与盈利有关的核心财务指标作为评价指标。评价结果与实际情况基本相吻合。
RSR evaluation method has the advantages of low information requirement,simple operation,easy understanding,objective and reliable effect.The profitability of ten listed paper manufacturers in China was evaluated by rank sum comparison.During evaluation,ten core financial indicators related to profit are selected as evaluation indexes.The results show that the evaluation results are basically consistent with the actual situation.
作者
舒服华
Shu Fuhua(Wuhan University of Technology,Wuhan 430070,China)
出处
《中华纸业》
CAS
2021年第22期43-46,共4页
China Pulp & Paper Industry
关键词
造纸企业
盈利能力
评价
秩和比
paper manufacturers
profitability
evaluation
RSR