基于因子分析法的我国道路运输企业财务绩效评价研究

Research on Financial Performance Evaluation of Chinese Road Transport Enterprises Based on Factor Analysis Method

道路运输行业在多种意外因素的反复冲击下,迫切需要转型升级。文章剔除了部分不符合条件的企业,选取道路运输业中的29家上市企业作为研究对象,根据能够反映其财务绩效的10项指标,借助因子分析法对其2022年度财务数据进行处理与评分,并对其进行财务绩效评价。结果显示,道路运输企业在财务绩效上表现欠佳,获利能力、偿债能力以及营运能力均显现出不足,文章对此提出了重视发展网络货运等针对性意见,以帮助道路运输企业更好地提高财务绩效水平,实现可持续发展。

Under the repeated impact of various unexpected factors,the road transportation industry urgently needs to achieve transformation and upgrading.This paper excluded some companies that did not meet the conditions and selected 29 listed companies in the road transportation industry as the research objects.Based on 10 indicators reflecting their financial performance,factor analysis was used to process and score their financial data in 2022,and their financial performance was evaluated.The results show that road transportation enterprises have poor financial performance,with insufficient profitability,debt repayment ability,and operational capabilities.This paper proposes targeted suggestions such as emphasizing the development of online freight transportation to help road transportation enterprises better improve their financial performance and achieve sustainable development.