CAJ | 학술논문

为对有色金属上市公司的财务水平做出科学、合理的评价，提供财务管理数据信息，使公司及时发现财务问题并加以解决，本文在研究该行业财务特点的基础上，从偿债能力、营运能力、盈利能力、发展能力、现金流量指标5方面构建了财务评价指标体系，将5方面评价内容拆分成22个财务指标进行衡量，通过熵权法对各财务指标赋权，以10家有色金属上市公司为对象，运用TOPSIS法对2013年的财务数据进行计算，并加以排序。研究结果显示了区分有色金属公司财务状况的主要能力是偿债能力和营运能力，主要指标是利息保障倍数、固定资产投资回报率等7项指标，同时揭示了各样本公司财务水平的差异性特点。
위대유색금속상시공사적재무수평주출과학、합리적평개，제공재무관리수거신식，사공사급시발현재무문제병가이해결，본문재연구해행업재무특점적기출상，종상채능력、영운능력、영리능력、발전능력、현금류량지표5방면구건료재무평개지표체계，장5방면평개내용탁분성22개재무지표진행형량，통과적권법대각재무지표부권，이10가유색금속상시공사위대상，운용TOPSIS법대2013년적재무수거진행계산，병가이배서。연구결과현시료구분유색금속공사재무상황적주요능력시상채능력화영운능력，주요지표시이식보장배수、고정자산투자회보솔등7항지표，동시게시료각양본공사재무수평적차이성특점。
This paper ,to make scientific financial evaluation and provide financial management information for the nonferrous metal listing corporations ,sets up a financial evaluation index system aiming at the industry's financial characteristics .This system consists of 5 financial abilities and 22 financial indicators .The five financial abilities are debt paying ability ,operation ability ,profitability ability , development ability and the cash flow indicator .The paper uses entropy weigh to each index and Topsis method to calculate the financial data of 10 listing companies .Based on calculation ,the data show that the key influential abilities to the financial position are debt paying ability and operation ability .The research also shows 7 influential indicators .The results can reveal the different financial levels of the sample companies .