摘要
针对传统财务绩效评价方法中指标权重赋值争议问题,基于偏序集理论提出企业财务绩效评价模型,对22家生物科技上市企业财务绩效进行评价。研究表明:参与评价的样本企业分为财务绩效水平较高和较差两个层级,进一步再通过非参数检验发现不同层级的企业在盈利能力、营运能力和成长能力方面存在显著差异,而在偿债能力方面差异并不明显。本文研究成果,既有利于生物科技企业明确竞争地位,寻找差距,不断提高企业的财务绩效水平,也为完善企业财务绩效评价方法提供有益的借鉴和启示。
Aiming at the dispute of the index weight assignment in the traditional financial performance evaluation method,based on the partial order set theory,an enterprise financial performance evaluation model was proposed to evaluate the financial performance of 22 listed biotech companies.The research shows that the sample companies participating in the evaluation are divided into two levels of higher and lower financial performance,and further nonparametric tests reveal that there are significant differences in profitability,operating ability and growth ability of enterprises at different levels,while The difference in debt capacity is not obvious.The research results of this paper are not only helpful for biotechnology companies to clarify their competitive position,find gaps,and continuously improve their financial performance level,but also provide useful reference and inspiration for improving the financial performance evaluation methods of enterprises.
作者
范宝学
高钒
FAN baoxue;GAO Fan(Liaoning technical university,School of business administration,huludao 125105)
出处
《科技促进发展》
CSCD
2020年第8期960-966,共7页
Science & Technology for Development
基金
2018年辽宁省社科联辽宁省经济社会发展研究课题一般项目(2018lslktyb-069):辽宁装备制造业竞争力发展研究,负责人:郑毅
关键词
偏序集方法
生物科技上市企业
财务绩效评价
partial ordered set method
biotechnology listed enterprises
financial performance evaluation
