Water transport industry is an important part of international trade,and its financial performance is directly related to the sustainable development of the industry and national economic security. Based on the efficiency coefficient method,this paper selects the financial data of 26 water transport enterprises in 2023,constructs evaluation indicators from four dimensions,including profitability,asset quality,debt risk and business growth,and weights these indicators to reflect the relative importance of each indicator in evaluating the overall financial performance. The results show that the financial performance of most enterprises is at or below the medium level,with low asset quality,weak solvency and poor business growth ability. Therefore,this phenomenon is deeply analyzed,and corresponding countermeasures and suggestions are put forward.
关键词
水上运输业/功效系数法/财务绩效
Key words
water transport industry/efficiency coefficient method/financial performance
万方数据