摘要
随着我国经济的快速增长,人们的生活水平不断提高,对于汽车的消费需求也在不断升高。汽车制造业作为我国支柱型产业之一,其行业能否健康发展,直接影响着我国经济发展。所以对汽车制造业企业财务绩效进行研究,可以找到企业的薄弱点,从而提有针对性出提升企业财务绩效水平的建议。论文以东风汽车、长安汽车、比亚迪和北汽这4家上市汽车制造业企业2018-2022年的财务数据为样本,选取7个代表企业四大财务能力的财务绩效指标,运用熵权法分别从纵向和横向对财务绩效进行评价。结果表明,长安汽车财务绩效水平相对较高,北汽财务绩效水平相对较低。
With the rapid growth of China's economy,people's living standards are constantly improving,and the demand for automobiles is also constantly increasing.As one of the pillar industries in China,the healthy development of the automobile manufacturing industry directly affects the economic development of China.So studying the financial performance of automobile manufacturing enterprises can identify their weaknesses and propose targeted suggestions to improve their financial performance level.This paper takes the financial data of four listed automobile manufacturing enterprises,namely Dongfeng Motor,Changan Automobile,BYD and BAIC,from 2018 to 2022 as samples,selects seven financial performance indicators representing the four major financial capabilities of enterprises,and uses the entropy weight method to evaluate the financial performance vertically and horizontally.The results show that the financial performance level of Changan Automobile is relatively high,and that of BAIC Motor is relatively low.
作者
姜宇鑫
刘浩莉
JIANG Yu-xin;LIU Hao-li(Heilongjiang Bayi Agricultural University,Daqing 163000,China)
出处
《价值工程》
2023年第18期40-42,共3页
Value Engineering
关键词
财务绩效评价
熵权法
汽车制造业
financial performance evaluation
entropy weight method
automobile manufacturing industry