基于熵权多层TOPSIS的我国饲料上市公司财务绩效评价  

Financial performance evaluation of China's feed listed companies based on entropy multi-layer TOPSIS

作　　者：夏菊子[1] XIA Ju-zi

机构地区：[1]安徽商贸职业技术学院,安徽芜湖241000

出　　处：《饲料研究》2021年第12期113-117,共5页Feed Research

基　　金：2020年度安徽高校自然科学重点研究项目“基于信息网络技术扩散的城市经济韧性研究(项目编号:KJ2020A1073)”;2020年安徽商贸职业技术学院“三平台二基地”项目“高水平专业群社会服务能力提升路径探索(项目编号:2020ZDZ01)”;2020年安徽省质量工程项目“安徽商贸职业技术学院安徽航天信息科技有限公司校企合作实践教育基地阶段性研究成果(项目编号:2020sjjd044)”

摘　　要：饲料企业对农牧行业发展起巨大推动作用。伴随着农业市场经济体制改革进程的加快,饲料上市企业绩效评价工作已成为相关经济领域关注焦点。文章借助熵权多层TOPSIS法,从资产运作能力、盈利能力、发展能力、偿债能力与非财务指标方面评价我国饲料上市公司财务绩效。结果表明,资产运作能力与盈利能力是影响饲料上市公司财务绩效两个重要指标,非财务指标对于饲料上市公司的影响最小。文章针对完善公司治理、加大新型业务开拓力度与发挥财务杠杆作用方面提出提升饲料上市公司财务绩效的关键措施。Feed companies have great promotion for the development of agriculture and animal husbandry industry.With the reform process of agricultural market economy system accelerating,the performance evaluation of feed listed companies become the focus for related economic fields.The article uses the entropy multi-layer TOPSIS method to evaluate the financial performance of feed listed companies in China from the aspects of asset operation ability,profitability,development ability,solvency and non-financial indicators.The results show that the asset operation ability and profitability are two important indicators affecting the financial performance of feed listed companies,the non-financial indicators have the least impact on feed listed companies.The article proposes key measures to improve the financial performance of listed feed companies are proposed in terms of improving corporate governance,increasing new business development and exerting financial leverage.

关 键 词：饲料上市公司 熵权多层TOPSIS 绩效评价 资产运作 盈利能力 

分 类 号：S816[农业科学—饲料科学]