首页|基于熵权TOPSIS法对我国航空运输业上市公司的财务绩效分析

基于熵权TOPSIS法对我国航空运输业上市公司的财务绩效分析

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随着全球化和经济一体化的不断深入,航空运输业作为现代经济的重要组成部分,其财务绩效的优劣直接影响着企业的竞争力和可持续发展能力。文中旨在通过熵权TOPSIS法对我国航空运输业上市公司的财务绩效进行综合评价。首先,基于财务报表和市场数据,选取了若干关键财务指标,如资产负债率、营业利润率、存货周转率等,作为评价航空运输业上市公司财务绩效的依据。接着,利用熵权法确定各财务指标的权重,以反映其在评价体系中的重要性。在此基础上,采用TOPSIS方法对各上市公司的财务绩效进行排序。实证结果显示,我国航空运输业上市公司的财务绩效存在一些差异,但大多数公司财务绩效表现较好。最后,针对航空运输业上市公司发展现状提出改进建议,以促进整个行业的健康发展。
Financial Performance Analysis of Listed Companies in China's Air Transport Industry Based on Entropy Weight TOPSIS Method
With the deepening of globalization and economic integration,the air transport industry has become an important part of modern economy,of which the financial performance has a direct impact on the competitiveness and sustainable development of enterprises. The purpose of this study is to evaluate the financial performance of listed companies in China's air transport industry by entropy weight TOPSIS method. Firstly,based on financial statements and market data,some key financial indicators such as asset-liability ratio,operating profit margin,and inventory turnover are selected as the basis for evaluating the financial performance of listed companies in the air transport industry. Then,the entropy weight method is used to determine the weight of each financial indicator to reflect its importance in the evaluation system. On this basis,TOPSIS method is used to rank the financial performance of listed companies. The empirical results show that there are some differences in the financial performance of listed companies in China's air transport industry,but most companies have better financial performance. Finally,this paper puts forward some suggestions to improve the development of listed companies in the air transport industry,in order to promote the healthy development of the whole industry.

entropy weight methodair transport industryfinancial performance

张雪、柴梦园

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南京林业大学 经济管理学院,江苏 南京 210037

熵值法 航空运输业 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(8)