摘要
基于主成分分析法,以14家交运物流行业上市公司为研究对象,选取盈利能力、偿债能力、营运能力和发展能力四个方面共计12个财务指标建立财务绩效评价模型,选取东方财富网中2019年净利润排名前15的沪深A股交运物流行业上市公司作为研究样本,计算样本企业的财务绩效综合得分并进行排名,据此得出相应结论并对物流企业提出改进建议,以期为物流行业上市公司的财务绩效评价工作及未来发展提供参考。
Based on the principal component analysis method(PCA),with 14 listed companies in the transportation and logistics industry as the research object,we selected a total of 12 financial indicators from the four aspects of profitability,solvency,operating ability and development ability to establish the financial performance evaluation model for these companies.Then we studied the sample consisting of the top 15 transportation and logistics enterprises listed on the Shanghai and Shenzhen A-share market in term of net profit for the year of 2019 according to Oriental Fortune,calculated the comprehensive financial performance scores of the sample companies,accordingly concluded on their financial performance and proposed some suggestions for the improvement of enterprises in the logistics industry.
作者
蔡文浩
CAI Wenhao(School of Economics&Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流技术》
2021年第8期69-72,89,共5页
Logistics Technology
基金
南京林业大学创新训练项目“基于三重底线原则的物流业上市公司绩效评价研究”(2019NFUSPITP0218)。
关键词
主成分分析
物流行业
上市公司
财务绩效评价
principal component analysis
logistics industry
listed company
financial performance evaluation
