基于功效系数法的电商企业财务风险分析研究——以拼多多为例

Research on Financial Risk Analysis of E-Commerce Enterprises Based on Efficacy Coefficient Method—Taking Pinduoduo as an Example

近几年,在互联网技术的快速发展以及国家出台一系列政策扶持电商企业发展的背景下,我国诸多电商企业得以迅速发展,成为我国国民经济组成中不可或缺的一部分。但与此同时,由于我国电商行业竞争较为激烈,很多企业长期以来一直处于亏损的状态,无法实现盈利,经营绩效较差。甚至一些企业在竞争中面临破产风险。文章以拼多多公司为研究对象,结合其近三年的经营情况,结合熵值法以及功效系数法对其经营绩效进行评价分析,再提出相关建议,为电商企业的发展提供建议。In recent years, under the background of the rapid development of Internet technology and a series of policies issued by the state to support the development of e-commerce enterprises, many e-commerce enterprises in our country have developed rapidly and become an indispensable part of our national economy. However, at the same time, due to the relatively fierce competition in China’s e-commerce industry, many enterprises have been in a state of loss for a long time, unable to achieve profit, and poor business performance. Some enterprises even face the risk of bankruptcy in the competition. This paper takes Pinduoduo as the research object, evaluates and analyzes its business performance in combination with its operation in the past three years, entropy method and efficacy coefficient method, and then puts forward relevant suggestions to provide suggestions for the development of e-commerce enterprises.