首页|水上运输业财务绩效评价研究——基于功效系数法

水上运输业财务绩效评价研究——基于功效系数法

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水上运输业作为国际贸易的重要组成部分,其财务绩效的优劣直接关系到行业的可持续发展和国家经济安全。文中基于功效系数法,选取了26家水上运输企业2023年的财务数据,构建了包括盈利能力、资产质量、债务风险和经营增长四个维度的评价指标,并对这些指标进行加权处理,以反映各指标在评价整体财务绩效中的相对重要性。研究结果表明,大多数企业财务绩效处于中等及以下水平,存在资产质量不高、偿债能力不强及营业增长能力不佳的状况。因此,文中对这一现象进行了深入的分析,并有针对性地提出了相应的对策建议。
Research on Financial Performance Evaluation of Water Transport Industry——Based on the Efficiency Coefficient Method
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.

water transport industryefficiency coefficient methodfinancial performance

柴梦园、张雪

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南京林业大学 经济管理学院,江苏 南京 210037

水上运输业 功效系数法 财务绩效

2024

物流工程与管理
中国仓储协会 全国商品养护科技情报中心站

物流工程与管理

影响因子:0.412
ISSN:1674-4993
年,卷(期):2024.46(7)