我国航空运输企业财务绩效评价研究

Research on Financial Performance Evaluation of Chinese Air Transport Enterprises

我国航空事业近年来发展迅速,航空运输作为现代物流的重要组成部分,在我国经济发展中具有举足轻重的作用。文章从促进航空运输业上市公司事业可持续发展的目标出发,选取了航空运输业的12家上市公司作为研究对象,基于其2021年的财务数据,借助功效系数法构建了企业财务绩效评价体系,从盈利能力状况、资产质量状况、债务风险状况及经营增长状况四个层面对航空运输业企业进行了财务绩效评价,挖掘航天运输行业中企业存在的问题并提出了改善意见,以期促进提高航空运输企业的财务绩效。

The aviation industry in China has gradually developed rapidly in recent years.Air transportation,as an important part of modern logistics,has played a crucial role in China's economic development.Starting from the goal of promoting the sustainable development of listed companies in the aviation transportation industry,the paper selects 12 listed companies in the aviation transportation industry as research objects.Based on their financial data in 2021,the paper constructs a financial performance evaluation system for enterprises using the efficiency coefficient method.The financial performance evaluation of aviation transportation enterprises is conducted from four aspects:profitability,asset quality,debt risk,and business growth.The paper explores the problems existing in enterprises in the aerospace transportation industry and proposes improvement suggestions,in order to promote the improvement of financial performance of aviation transportation enterprises.