摘要
铁路运输业作为国民经济的大动脉,对我国经济和社会发展起着至关重要的作用。为了提高铁路运输企业的竞争力,促使其健康持续地发展,需要对铁路运输企业进行财务绩效评价。文中运用功效系数法,以铁路运输业5家上市公司2016-2018年的财务数据为样本,从盈利能力、营运能力、偿债能力和发展能力四个方面进行财务绩效评价,找出这些上市公司经营过程中存在的问题,并提出相关的对策建议。
As the main artery of the national economy,the railway transportation industry plays a vital role in China s economic and social development.In order to improve the competitiveness of railway transportation enterprises and promote their healthy and sustainable development,it is necessary to evaluate the financial performance of railway transportation enterprises.This article uses the efficiency coefficient method to take the financial data of five listed companies in the railway transportation industry from 2016 to 2018 as samples,and evaluates financial performance from four aspects of profitability,operating capacity,debt repayment ability and development ability to find these listed companies.Problems in the operation process,and put forward relevant countermeasures and suggestions.
作者
吴钰妍
王妹
WU Yu-yan;WANG Mei(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2020年第11期167-169,共3页
Logistics Engineering and Management
关键词
铁路运输
财务绩效评价
功效系数法
railway transportation
financial performance evaluation
power factor method
