基于CRITIC-TOPSIS方法的我国物流上市公司财务绩效评价  

Financial Performance Evaluation of Logistics Listed Companies in China Based on CRITIC-TOPSIS Method

作　　者：蔡鸣凤 胡亚敏 CAI Mingfeng;HU Yamin(Business School,Jiangsu Normal University,Xuzhou 221116,China)

机构地区：[1]江苏师范大学商学院,江苏徐州221116

出　　处：《物流科技》2025年第3期58-63,共6页Logistics Sci Tech

摘　　要：随着经济结构的转型与产业结构的调整,我国的物流业得到巨大发展。文章在对我国物流行业上市公司发展现状分析的基础上,运用CRITIC-TOPSIS模型,从盈利能力、偿债能力、营运能力、成长能力四个维度选取相应的财务指标,利用CRITIC法对财务指标进行赋权,同时运用TOPSIS法对45家物流上市公司2022的财务绩效进行综合评价排序,分析各物流上市公司在行业内的相对竞争力。研究结果表明:营运能力在物流业上市公司财务绩效中占的权重较大,物流行业上市公司财务绩效整体表现不佳,各公司之间财务绩效差距明显,并且存在一定上升空间。综合绩效排名前列的公司注重企业营运模式的创新,营运能力较强提高了整个企业的财务绩效。最后,文章从三个方面提出提升物流上市公司综合财务绩效竞争力的建议。With the transformation of economic structure and adjustment of industrial structure,China's logistics industry has achieved tremendous development.Based on the analysis of the current development status of listed companies in China's logistics industry,this article uses the CRITIC-TOPSIS model to select corresponding financial indicators from four dimensions:Profitability,debt paying ability,operational ability,and growth ability.The CRITIC method is used to empower financial indicators,and the TOPSIS method is used to comprehensively evaluate and rank the financial performance of 45 logistics listed companies in 2022,analyze the relative competitiveness of various logistics listed companies in the industry.The research results indicate that operational capability plays a significant role in the financial performance of listed companies in the logistics industry.The overall financial performance of listed companies in the logistics industry is poor,and there is a significant gap in financial performance between companies,with some room for improvement.The companies with the highest comprehensive performance rankings focus on innovating their operational models,and their strong operational capabilities have improved the financial performance of the entire enterprise.Finally,the article proposes suggestions to enhance the comprehensive financial performance competitiveness of logistics listed companies from three aspects.

关 键 词：物流上市公司 CRITIC-TOPSIS模型 财务绩效 

分 类 号：F253.7[经济管理—国民经济]