摘要
以2018年沪深两市15家医药类上市公司的14项财务指标数据为样本,引入熵权法改进的TOPSIS对其进行财务绩效评价.结果表明,医药类上市公司的营运能力指标在对企业财务绩效影响方面相对于盈利能力、偿债能力指标所占比重更大,同时公司的成长能力和资本结构指标对于企业的财务绩效也有着一定的影响.研究结果对医药类上市公司合理制定财务管理方案有着一定的借鉴意义.
Taking the financial data of 14 financial indicators of 15 pharmaceutical listed companies in Shanghai and Shenzhen in 2018 as a sample,TOPSIS,which is improved by entropy weight method,is used to evaluate its financial performance.The research results show that the operating capability indicators of pharmaceutical listed companies have a more significant impact on financial performance than the profitability and solvency indicators,and growth ability and the company′s capital structure also have a certain impact on the financial performance of the company.The research results have certain reference significance for the rational formulation of financial management programs for pharmaceutical listed companies.
作者
许一帆
朱家明
XU Yifan;ZHU Jiaming(School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China;School of Statistics and Applied Mathematics,Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《高师理科学刊》
2020年第7期17-20,共4页
Journal of Science of Teachers＇College and University
基金
教育部人文社会科学研究项目(19YJCZH069)——低生育水平下的中国家庭政策发展研究
安徽省教研项目(2018jyxm1305)——大数据背景下学科竞赛对新经管人才创新能力培养研究
安徽财经大学校级教学研究项目(acxkjsjy201803zd,acjyyb2018006)。
关键词
医药公司
绩效
熵权法
TOPSIS
pharmaceutical company
performance
entropy weight method
TOPSIS
