基于TOPSIS方法的财务绩效发展评价研究——以无锡制造业上市公司为样本

发布时间：2018-05-26 16:22

本文选题：制造业上市公司 + 财务绩效　；参考：《会计之友》2017年12期

【摘要】：目前,我国经济增长步入新常态,制造业研发能力薄弱、盈利不足、发展停滞,企业的可持续发展和创新能力对于财务绩效评价意义重大。在原有财务评价指标基础上,加入企业创新投入的相关指标;基于TOPSIS方法,构建出改进的因子分析跨年度评价模型,该模型克服了因子分析只能评价单一时点的横截面数据的局限性,将其应用于制造企业的财务可持续发展评价,并根据上述评价结果对制造企业进行聚类分析。文章以无锡32家制造业A股上市公司为样本,截取其2013—2015年期间的财务数据,运用评价模型检验其长期发展能力。研究结果发现:该评价结果与样本企业的实际趋势相一致,表明该评价体系能够较为客观地评价企业的财务绩效和持续发展能力。同时根据评价结果对无锡制造业上市公司财务绩效的改善提出了针对性的政策和建议。该评价模型为制造企业的财务可持续发展研究和面板数据不同时点的动态影响综合分析提供了一种新的思路。
[Abstract]:At present, our country's economic growth has entered a new normal state, the manufacturing industry's R & D ability is weak, the profit is insufficient, and the development is stagnant. The sustainable development and innovation ability of the enterprise is of great significance to the financial performance evaluation. On the basis of the original financial evaluation index, the related indexes of the enterprise innovation input are added, and the improved factor analysis is constructed based on the TOPSIS method. This model overcomes the limitation of the cross section data that can only evaluate the single time point by factor analysis, and applies it to the evaluation of the financial sustainable development of the manufacturing enterprises, and carries out clustering analysis to the manufacturing enterprises according to the above evaluation results. The article takes the 32 A stock listed companies in Wuxi as the sample, and intercepts 2013 to 20. The financial data of 15 years, using the evaluation model to test its long-term development ability. The results show that the evaluation results are in accordance with the actual trend of the sample enterprise, which shows that the evaluation system can objectively evaluate the financial performance and sustainable development ability of the enterprise. At the same time, according to the results of the evaluation, the finance of the listed companies in Wuxi manufacturing industry is financial. The improvement of performance proposes pertinent policies and suggestions. The evaluation model provides a new way of thinking for the research on the financial sustainable development of the manufacturing enterprises and the dynamic impact analysis of the different panel data.
【作者单位】：江南大学商学院;
【基金】：江苏省社科基金项目“苏南历史文化背景下中小企业治理结构特征、内部控制缺陷及政策研究”(Z2015107009904) 教育部国家级大学生创新创业训练计划项目“供给侧改革视角下无锡制造企业创新驱动及精益化管理研究”(201610295038)
【分类号】：F406.7;F425

【相似文献】