基于熵权TOPSIS法的携程集团财务绩效评价分析  

Financial Performance Evaluation Analysis of Trip.Com Group Based on Entropy Weighted TOPSIS Method

作　　者：张腾 韩瑞玲[1] ZHANG Teng;HAN Ruiling(Hebei Normal University,Shijiazhuang,Hebei 050024,China)

机构地区：[1]河北师范大学,河北石家庄050024

出　　处：《山西财政税务专科学校学报》2024年第4期34-39,共6页Journal of Shanxi Finance & Taxation College

基　　金：河北省文化艺术科学规划和旅游研究项目“智慧旅游融媒体平台面向游客交互功能建设的优化研究”(HB22-YB146)。

摘　　要：当前在线旅游企业获得了迅速发展和极高的关注度,但仍存在市场竞争和供应链博弈日趋激烈、市场发展和布局不均衡等问题。为综合评价该类企业发展情况,运用熵权TOPSIS法对携程集团2013—2022年盈利能力、偿债能力、营运能力、发展能力、市场与创新能力等5个维度的财务绩效进行评价,并通过与行业内其他3家样本企业的横向对比分析,揭示了携程财务绩效的波动趋势和相对竞争地位。结果显示:携程的财务绩效自2013年以来呈波动下降趋势,各项能力指标逐渐减弱,尤以2018年以来表现突出。与其他企业横向比较发现,携程在市场与创新能力方面较为出色,但在盈利、偿债、营运、发展等4个方面优势并不突出。通过研究携程财务绩效为携程及行业内其他企业的发展提供参考和借鉴,促使企业在面临激烈市场竞争和不断变化的行业环境中保持稳健的财务绩效,实现可持续发展。Currently,online travel companies have has achieved rapid development and significant attention.However,they still face challenges such as increasingly fierce market competition,supply chain struggles,and uneven market development and layout.To comprehensively assess the development of such companies,this paper applies the entropy-weighted TOPSIS method to evaluate the financial performance of Trip.com Group across five dimensions:profitability,solvency,operational capability,growth capability,and market and innovation capability from 2013 to 2022.Through horizontal comparison with three other sample companies in the industry,the study reveals the fluctuation trends in financial performance and relative competitive positions.The results show that Trip.com’s financial performance has been on a fluctuating downward trend since 2013,with a significant weakening of capability indicators,particularly since 2018.Compared to other companies,Trip.com excels in market and innovation capabilities but does not have a notable advantage in profitability,solvency,operational capability,or growth capability.The analysis of Trip.com’s financial performance provides insights and references for the company and other industry players,helping them maintain stable financial performance amidst fierce market competition and an ever-changing industry environment,thereby achieving sustainable development.

关 键 词：携程集团 在线旅游行业 财务绩效评价 

分 类 号：F234.4[经济管理—会计学]