基于突变级数法的造纸企业财务绩效评价——以晨鸣纸业为例  

Performance Evaluation of Paper Making Enterprise Based on Catastrophe Progression Method——A Case Study of Chenming Group

作　　者：任倩 杨加猛(指导) REN Qian(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 [2]不详

出　　处：《中国林业经济》2023年第5期108-112,共5页China Forestry Economics

基　　金：国家社会科学基金项目(20BGL171)。

摘　　要：基于熵值—突变级数法和晨鸣纸业2010-2022年财务报表数据,从四个方面选取14个相关的财务指标构建了企业财务绩效指标评价体系,藉此评估案例企业的财务绩效变化状况,并结合企业发展阶段进行了原因分析。研究发现,晨鸣纸业财务绩效总体上稳步小幅提高,偿债能力、盈利能力出现倒U型反转,发展能力呈现动态波动,营运能力呈现U型发展的良好态势。案例企业还存在着技术创新不足、运营能力欠缺等问题。据此,论文根据分析结果提出相应的建议。Based on the entropy mutation series method and the financial statement data of Chenming Paper Industry from 2010 to 2022,this paper constructed a corporate financial performance indicator evaluation system by selecting 14 relevant financial indicators from four aspects.Then it evaluated the financial performance changes of the case enterprise,and analyzed the reasons in conjunction with the development stage of the enterprise.Research has found that the overall financial performance of Chenming Paper Industry had steadily improved slightly with an inverted U-shaped reversal in solvency and profitability,dynamic fluctuations in development capacity,and a good U-shaped development trend in operational capacity.The case enterprise still faced problems such as insufficient technological innovation and operational capabilities.Based on this,the paper proposed corresponding suggestions based on the analysis results.

关 键 词：财务绩效评价 突变级数法 晨鸣纸业 

分 类 号：F275[经济管理—企业管理]