我国运输型物流上市企业财务绩效评价研究  

Research on Financial Performance Evaluation of Chinese Transportation Logistics Listed Companies

作　　者：邹蔚[1,2] 罗雅頔 万凤娇 ZOU Wei;LUO Yadi;WAN Fengjiao(School of Business,Jianghan University,Wuhan 430056,China;Manufacturing Industry Development and Research Center on Wuhan City Circle,Wuhan 430056,China)

机构地区：[1]江汉大学商学院,湖北武汉430056 [2]武汉城市圈制造业发展研究中心,湖北武汉430056

出　　处：《物流科技》2022年第6期36-40,共5页Logistics Sci-Tech

基　　金：湖北省高等学校优秀中青年科技创新团队计划项目“智能交通和物流的优化与决策”(T201828);湖北省人文社会科学重点研究基地——武汉城市圈制造业发展研究中心项目“大数据背景下制造企业供应链成本控制策略研究”(WZ2020Y06)。

摘　　要：在经济高质量发展阶段,提高企业财务绩效水平对企业实现高质量发展具有重要意义。文章以我国77家运输型物流上市企业为研究对象,运用Malmquist指数模型对2010~2019年各运输型物流上市企业细分行业的财务绩效进行动态评价。结果显示:我国运输型物流上市企业整体的财务绩效水平呈现下降的变化趋势,且财务绩效水平具有一定的差异性,技术水平是制约企业发展的重要因素。因此,从技术投入、资产管理等方面为提升我国运输型物流企业运营效益提出建议。At the stage of high-quality economic development,improving the level of corporate financial performance is of great significance to the realization of high-quality development of the enterprise.Taking 77 listed transportation logistics companies in China as the research subjects in the article,the author dynamically evaluates the financial performance of various listed transportation logistics companies in the sub-industry from 2010 to 2019 by using the Malmquist index model.The results are that the overall financial performance of the listed transportation logistics companies is showing a downward trend,and the financial performance levels have certain differences,and the technical level is an important factor restricting the development of enterprises.Therefore,suggestions are made for improving the operational efficiency of the transportation logistics enterprises in terms of technology investment and asset management.

关 键 词：运输型物流行业 上市企业 财务绩效 Malmquist指数模型 

分 类 号：F272[经济管理—企业管理]