基于《企业绩效评价标准值》的东航物流财务绩效评价分析  

Analysis of Financial Performance Evaluation of China Eastern Airlines Logistics Based on the Enterprise Performance Evaluation Standards

作　　者：蒋国占 Jiang Guozhan(Jiangsu Normal University,Xuzhou 221116,China)

机构地区：[1]江苏师范大学,江苏徐州221116

出　　处：《经济研究导刊》2024年第4期82-85,共4页Economic Research Guide

基　　金：江苏师范大学研究生科研与实践创新计划项目“制造企业财务绩效评价研究———以九阳公司为例”(2022XKT0816)。

摘　　要：东航物流是我国首家专业从事航空物流的上市公司,基于此,围绕东航物流的盈利能力、营运能力、偿债能力、成长能力等四个方面,根据其2018—2022年财务数据,计算出12个财务指标,并将相关数据与国资委制定的《企业绩效评价标准值》进行对比,结合比较分析法与比率分析法,分析其存在的问题或风险,并针对性地提出相应的措施。China Eastern Airlines Logistics is the first listed company in China to specialize in aviation logistics.Based on this,based on four aspects of China Eastern Airlines Logistics:profitability,operational ability,debt repayment ability,and growth ability,12 financial indicators were calculated based on its financial data from 2018 to 2022.The relevant data was compared with the“Enterprise Performance Evaluation Standard Values”formulated by the State-owned Assets Supervision and Administration Commission,combined with comparative analysis and ratio analysis methods,analyze the existing problems or risks and propose corresponding measures accordingly.

关 键 词：航空物流 财务指标 绩效评价 

分 类 号：F272[经济管理—企业管理]