基于功效系数法的快递业上市公司财务绩效评价研究  

Research on Financial Performance Evaluation of Listed Companies in Express IndustryBased on Efficiency Coefficient Method

作　　者：吴雨晨 WU Yu-chen(School 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,江苏南京210037

出　　处：《物流工程与管理》2023年第4期141-143,共3页Logistics Engineering and Management

摘　　要：快递业是现代服务业的重要组成部分,随着电子商务的发展,我国消费模式不断向线上转移。快递企业作为重要的物流载体,在国民经济中发挥着越来越重要的作用。文中以快递业5家上市公司2017-2021年的财务数据为基础,运用功效系数法,从盈利能力、资产质量、债务风险和经营增长四个方面对快递企业进行财务绩效评价,并对评价得分波动较大的申通快递进行重点分析,针对行业内企业存在的问题提出对策建议,以期为改善快递企业财务绩效提供帮助。The express industry is an important part of the modern service industry.With the development of e-commerce,China's consumption mode is constantly shifting to online.As an important logistics carrier,express enterprises are playing an increasingly important role in the national economy.Based on the financial data of five listed companies in the express industry from 2017 to 2021,this paper uses the efficiency coefficient method to evaluate the financial performance of express enterprises from four aspects of profitability,asset quality,debt risk and business growth,and focuses on the analysis of Shentong Express,which has a large fluctuation in evaluation scores,and puts forward countermeasures and suggestions for the problems of enterprises in the industry,with a view to providing help for improving the financial performance of express enterprises.

关 键 词：快递业 财务绩效评价 功效系数法 

分 类 号：F275.5[经济管理—企业管理]