基于熵权-TOPSIS法的汽车行业财务风险评价——以C公司为例

Financial Risk Evaluation of Automobile Industry Based on Entropy Weight-TOPSIS Method——Taking Company C as an Example

随着市场竞争更加激烈、竞争格局更加分化重塑,绿色智能成为新能源汽车下半场赛道的主题,因而,企业需要管控好财务风险来帮助加速实现战略转型、产品升级。文章以汽车行业C公司为例,基于其2013-2022年财务数据,采用熵权-TOPSIS法,从筹资、营运、投资、成长性四个维度对该企业的财务风险进行有效分析。进而,结合企业发展战略、销量数据等非财务信息,指出其在筹资、营运、投资、成长性等风险维度存在的问题。最后,提出优化资本结构、完善应收账款与存货管理体系、加强成本费用控制,推动技术创新以及提高产品核心竞争力等管控建议,以期为企业的长远发展提供借鉴。

As the market competition becomes more intense and the competitive landscape more differentiated and reshaped,green intelligence has become the theme of the second half of the new energy vehicle track.Therefore,enterprises need to control financial risks to help accelerate the realization of strategic transformation and product upgrading.Taking Company C as an example,this paper,based on the financial data from 2013 to 2022,conducts an effective analysis on the financial risk of the enterprise from the four dimensions of fundraising,operation,investment,and growth by using the entropy weight-TOPSIS method.Then,combined with the enterprise's development strategy,sales data and other non-financial information,problems within the risk dimensions of fundraising,operation,investment,and growth are pointed out.Eventually,we propose to optimize the capital structure,improve the accounts receivable and inventory management system,strengthen the cost control,promote technological innovation and improve the core competitiveness of products and other control recommendations,in order to provide reference for the long-term development of the enterprise.