陕西装备制造业上市公司财务竞争力评价  

Evaluation of Financial Competitiveness of Listed Companies in Shaanxi Equipment Manufacturing Industry

作　　者：行金玲[1] 张丹茹 XING Jinling;ZHANG Danru(School of Economics and Management,Xi＇an Technological University,Xi＇an 710021,China)

机构地区：[1]西安工业大学经济管理学院,西安710021

出　　处：《西安工业大学学报》2018年第4期408-415,共8页Journal of Xi’an Technological University

基　　金：西安市社会科学基金(17J25)

摘　　要：以陕西省装备制造业上市公司为例进行财务竞争力分析评价,构建财务竞争力评价指标体系,包括盈利能力、偿债能力、营运能力、发展能力和创新能力五大方面.运用系统模糊优选法建立评价模型,并借助Excel软件进行实例剖析,获得定量的数值评定结果.使企业明确自身在行业中的地位和优劣情况,进而采取相应的措施以促进企业的可持续发展,提出提升陕西装备制造业上市公司财务竞争力的专业对策建议.Taking the listed companies in Shaanxi equipment manufacturing industry as an example,the paper analyzes and evaluates their financial competitiveness and constructs an evaluation index system of financial competitiveness, including profitability, debt repayment ability, operational capacity, development capability and innovation capability. The evaluation model is then established by the system fuzzy optimization method, and the quantitative numerical evaluation results are obtained with the help of Excel. The results help the enterprises understand their position in the industry and their advantages and disadvantages and accordingly take appropriate measures to promote their sustainable development. Finally, professional countermeasures and suggestions are offered to enhance their financial competitiveness.

关 键 词：财务竞争力 装备制造业 上市公司 模糊优选 评价 

分 类 号：F275.5[经济管理—企业管理]