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基于熵权法对京沪高铁财务绩效的管理评价
作者:王添
摘要:
京沪高铁是我国首个上市的高速铁路公司,在铁路运输行业具有非常显著的代表性。本文通过对京沪高铁经营和财务现状进行具体分析,并基于熵权法对京沪高铁的财务绩效进行综合评价,发现京沪高铁存在长期偿债能力低、营运能力有待提高和现金管理能力不足等问题。针对这三方面的问题,我们给出了相应的建议,希望对同行业内公司的财务绩效提升有所帮助。
关键词:京沪高铁;熵权法;财务绩效评价
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