陕西省上市公司财务竞争力动态绩效评价

Evaluation of Financial Competitiveness of Listed Companies in Shaanxi

为评价陕西省制造业上市公司的财务竞争力,以陕西省21家制造业上市公司为研究对象,选取2015—2019年相关数据,构建财务竞争力指标体系,其中包含盈利能力、偿债能力、现金流量、资产营运能力、发展能力和创新能力等6个方面。运用熵值法结合优劣解距离法建立陕西制造业上市公司的动态绩效评价模型,借助Matlab软件进行实例分析。研究结果表明:陕西省制造业上市公司财务竞争力水平参差不齐,财务竞争力差距较大,其可以加强技术投入,促进转型升级,以此不断提高财务竞争力。

The study is intended to evaluate the financial competitiveness of manufacturing listed companies in Shaanxi Province.21 manufacturing listed companies in Shaanxi Province were investigated,and the relevant data from 2015 to 2019 were selected to construct the financial competitiveness index system,which includes profitability,solvency,cash flow,asset operation ability,development ability and innovation ability.Entropy method and TOPSIS method were used to establish the dynamic performance evaluation model of the listed companies.One example was analyzed with the help of Matlab software.The results show that the manufacturing listed companies have various levels of financial competitiveness,with a large gap between.The companies are suggested to increase technology investment and promote transformation and upgrading so as to keep improving their financial competitiveness.