基于功效系数法的晨鸣纸业公司绩效分析  

Performance Analysis of Chenming Paper Company Based on Power Coefficient Method

作　　者：吴雪晴 乔玉洋[1] WU Xue-qing;QIAO Yu-yang(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2022年第6期138-143,共6页China Forestry Economics

摘　　要：2020年新冠疫情的爆发给各行各业都带来了巨大冲击,相比其他行业,造纸行业受疫情的影响相对较少,其中晨鸣纸业的财务绩效在疫情影响下仍然保持平稳增长,其表现引起了学术界的关注。以晨鸣纸业为研究对象,对其2016—2021年的财务数据进行分析,运用相关性分析和主成分分析法,从22个财务指标中筛选出14个最能反映晨鸣纸业财务状况的指标,并赋予指标权重,最后运用功效系数法进行业绩评价,分析晨鸣纸业绩效平稳增长的原因,以期对同行有所启示。The outbreak of the new crown epidemic in 2020 has brought a huge impact on all walks of life,compared with other industries,the paper industry has been relatively less affected by the epidemic,of which the financial performance of Chenming Paper has maintained steady growth under the impact of the epidemic,and its performance has attracted the attention of the academic community.Taking Chenming Paper as the research object,this paper analyzed its financial data from 2016 to 2021.It used the efficacy coefficient method to evaluate the performance with correlation analysis and principal component analysis method by selecting 14 indicators that best reflect the financial status of Chenming Paper from 22 financial indicators and giving the index weight.Finally,it analyzed the reasons for the steady growth of Chenming Paper's performance in order to enlighten peers.

关 键 词：造纸行业 相关性分析 功效系数法 绩效评价 

分 类 号：F272.3[经济管理—企业管理]