摘要
选取代表企业财务四大能力的11个指标,使用因子分析法对国内35家道路运输业上市公司进行财务绩效分析评价。结果表明:19家企业综合得分为负值,道路运输业上市公司整体财务绩效有待提升。针对因子分析结果,建议道路运输业上市公司建立健全企业财务预警机制、使用清洁能源助力燃料成本节约,抓住新趋势发展互联网物流。
In this paper,we isolated 11 indicators representing the four major financial capabilities of the listed road transport companies in China,and evaluated the financial performance of 35 Chinese listed road transport companies using factor analysis.The result showed that 19 of the companies registered negative comprehensive scores,and the overall financial performance of the companies was yet to be improved.Based on the results of the factor analysis,we suggested that the listed road transport companies should establish and improve the corporate financial early warning mechanism,use clean energy to help save fuel costs,and seize the new development trends of Internet logistics.
作者
覃木
宋淑鸿
QIN Mu;SONG Shuhong(School of Economics&Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流技术》
2022年第7期75-78,共4页
Logistics Technology
关键词
因子分析
财务绩效评价
道路运输业
上市公司
factor analysis
financial performance evaluation
road transport industry
listed company
