Research on Financial Performance Evaluation of Automobile Manufacturing Enterprises under the Entropy
Weight Method
姜宇鑫JIANG Yu-xin;刘浩莉LIU Hao-li
黑龙江八一农垦大学,大庆163000
Heilongjiang Bayi Agricultural University , Daqing 163000,China
摘要:随着我国经济的快速增长,人们的生活水平不断提高,对于汽车的消费需求也在不断升高。汽车制造业作为我国支柱型产业之一,其行业能否健康发展,直接影响着我国经济发展,所以对汽车制造业企业财务绩效进行研究,可以找到企业的薄弱点,从而提有针对性出提升企业财务绩效水平的建议。论文以东风汽车、长安汽车、比亚迪和北汽这4家上市汽车制造业企业2018-2022年的财务数据为样本,选取7个代表企业四大财务能力的财务绩效指标,运用嫡权法分别从纵向和横向对财务绩效进行评价。结果表明，长安汽车财务绩效水平相对较高,北汽财务绩效水平相对较低。
Abstract: With the rapid growth of China's economy，people's living standards are constantly improving, and the demand forautomobiles is also constantly increasing.As one of the pillar industries in China, the healthy development of the automobile manufacturingindustry directly affects the economic development of China.So studlying the financial peformance of automobile manufacturing enterprisescan idenify their weaknesses and propose targeted suggestions to improve their financial performance level. This paper takes the financialdata of four listed automobile manufacturing enterprises, namely Dongfeng Motor, Changan Automobile, BYD and BAIC, from 2018 to 2022as samples，selecls seven financial performance indlicators representing the four major financial capabilities of enterprises， and uses theentropy weight method to evaluate the finmancial peformance vertically and horizontally. The results show that the financial performan
level
of Changan Automobile is relatively high,and that of BAIC Motor is relatively low.
关键词:财务绩效评价;嫡权法;汽车制造业
Key words: financial performance evaluation; entropy weight method; automobile manufacturing industry
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