摘要
港口行业是国民经济和社会发展的重要基础行业,与宏观经济及对外贸易的发展密切相关。对港口企业进行财务绩效评价可为提升企业财务绩效提供管理参考和监督依据。文中基于功效系数法和国资委制定的企业绩效评价指标体系及标准值,以我国18家港口上市企业为研究对象,从盈利能力、资产质量、债务风险、经营增长四个方面进行财务绩效评价和分析,并提出相关发展建议。
As the important fundamental industry of the national economy and social development,the port industry is closely related to the development of the macro economy and foreign trades.Accordingly,the evaluation of the financial performance of port enterprises can provide management reference and supervision basis for improving the financial performance of enterprises.Based on the efficacy coefficient method and the enterprise performance evaluation index system and standard value formulated by SASAC,this paper takes 18 listed port companies in our country as the research objects to evaluate and analyze the financial performance from four aspects of profitability,asset quality,debt risk and business growth,and then puts forward relevant development suggestions.
作者
王丽娟
WANG Li-juan(Port of Caofeidian Group Co.,Ltd.,Tangshan 063200,China)
出处
《物流工程与管理》
2022年第8期136-138,141,共4页
Logistics Engineering and Management
关键词
港口上市企业
财务绩效评价
功效系数法
listed port company
financial performance evaluation
efficacy coefficient method
