基于熵权TOPSIS法对水上运输业上市公司的财务绩效分析

An Analysis of Financial Performance of Listed Companies in Water Transportation Industry Based on Entropy-Weighting TOPSIS Method

2021年的特殊事件,使作为主要货物运输行业之一的水上运输业受到了严重影响,具体表现为港口货物的流通受限、港口人员管理不当导致大部分水上运输业上市公司的货物流通效率大大降低,进而使得水上运输企业面临着十分严峻的挑战。同时,伴随着全球经济下行,我国提出“双循环”发展格局,对水上运输业则提出要开展智慧航道建设、智慧港口建设并进一步推动交通运输信息平台建设,因此水上运输业企业未来势必会有很大的发展。文章基于熵权TOPSIS综合评价方法通过构建财务绩效综合评价指标体系,对全国33家水上运输业上市企业进行实证分析,从发展能力、盈利能力、营运能力和偿债能力四个方面宏观地解读水上运输业企业的财务情况,并借此为相关企业发展提供建议和意见。

Due to special events in 2021,as one of the world's major cargo transport industries,the water transport industry has also been seriously affected,as shown by the restrictions on the circulation of goods in ports.Due to the improper management of port personnel,the goods circulation efficiency of most listed companies in the water transport industry is greatly reduced,which makes the water transport enterprises face very severe challenges.At the same time,with the global economic downturn,our country puts forward the"double circulation"development pattern and for the water transport industry,it is proposed to carry out the construction of intelligent waterway,intelligent port and further promote the construction of transportation information platform.Therefore,water transport companies in the future is bound to have a great pace of progress.Based on the entropy-weighting TOPSIS comprehensive evaluation method,this paper makes an empirical analysis on 33 listed water transport companies in China by constructing the comprehensive evaluation index system of financial performance,interprets the financial situation of water transport enterprises interprets the financial situation of water transport enterprises from the four aspects of development ability,profitability,operating ability and debt-paying ability,in order to provide suggestions for the development of enterprises.