基于功效系数法的航空运输企业财务绩效评价研究

Research on Financial Performance Evaluation of Air Transport Enterprises Based on Efficiency Coefficient Method

近年来,随着我国经济水平的飞速提升,国内进出口贸易量迅速增长,航空客运和货运需求也在不断增长,航空运输业成为我国经济发展中的重要产业,在促进国民经济发展、促进国际政治、经济和文化交流、提高国家行政管理效率等方面发挥着重要作用。文章选取12家航空运输上市公司2021年的财务数据,采用功效系数法进行财务绩效评价,并选取3家公司进行具体分析,指出其经营过程中存在的问题,并给出相应的对策和建议。

In recent years,China's economic level has rapidly improved,domestic import and export trade has grown rapidly,and the demand for air passenger and freight transportation has also been continuously increasing.The air transportation industry has become an important industry in China's economic development,playing an important role in promoting national economic development,promoting international political,economic and cultural exchanges,and improving the efficiency of national administrative management.The paper selects the financial data of 12 listed air transportation companies in 2021,uses the efficiency coefficient method for financial performance evaluation,and selects 3 companies for specific analysis,pointing out the problems that exist in their business processes,and providing corresponding countermeasures and suggestions.