基于功效系数法的中芯国际财务绩效评价  

Evaluation of SMIC's Financial Performance Based on the Efficacy Coefficient Approach

作　　者：石晓健 Shi Xiaojian(Qinghai Minzu University,Xining Qinghai 810000,China)

机构地区：[1]青海民族大学,青海西宁810000

出　　处：《现代工业经济和信息化》2025年第3期248-251,共4页Modern Industrial Economy and Informationization

基　　金：青海民族大学研究生创新项目:基于功效系数法的中芯国际财务绩效评价的研究成果(65M2024170)。

摘　　要：为了精准把握企业的运营态势,并强化财务绩效评价体系的效能,对企业财务绩效进行深度分析显得尤为重要。鉴于此,聚焦于中芯国际,基于2020—2023年的财务数据作为分析基础,运用功效系数法这一理论,构建起一套评估企业财务绩效的指标体系。通过分析,意在指出中芯国际在财务绩效上存在的问题,并提出相应的建议。In order to accurately grasp the operation situation of an enterprise and to strengthen the effectiveness of the financial performance evaluation system,it is particularly important to conduct in-depth analyses of the enterprise's financial performance.In view of this,focusing on SMIC,based on the financial data of 2020-2023 as the basis of analysis,and applying the theory of efficacy coefficient method,a set of index system for evaluating the financial performance of enterprises is constructed.Through this analysis,we intend to point out the problems that exist in SMIC's financial performance and make corresponding suggestions.

关 键 词：功效系数法 中芯国际 财务绩效 

分 类 号：F426[经济管理—产业经济]