摘要
随着电子商务和移动互联网的迅速发展,仓储物流行业也顺势而起,迎来自己的发展机遇。但是相较于其他发展较成熟的行业,我国仓储物流行业由于起步较晚,行业秩序不完善,仍然处于转型升级阶段。因此,想要全面地了解仓储物流行业的发展现状,如何评价仓储物流行业的财务绩效成为关键。文中采用因子分析法,选取了34家仓储物流行业上市公司作为研究对象,提取了2018年的财务指标,建立仓储物流行业财务绩效评价体系,据此分析仓储物流行业的绩效水平,并提出一定的建议。
With the rapid development of e-commerce and mobile internet,the warehousing logistics industry rides up and confronts with their own development opportunities.But compared to other industries,the warehousing logistics industry in our country is still in the time of transformation and upgrading because of late start and imperfection of industry order.Consequently,how to evaluate financial performance of the warehousing logistics industry has become a key if you want to understand development present situation comprehensively.This article uses factor analysis,selects 34 listed companies of warehousing logistics industry as research objects,and extracts financial indicators in 2018.Therefore establishes the financial performance evaluation system of warehousing logistics industry,hereby analysis the performance level of warehousing logistics industry,and present recommendations.
作者
何为
HE Wei(School of Business Administration,Hubei University of Economics,Wuhan 430205,China)
出处
《物流工程与管理》
2019年第12期34-37,共4页
Logistics Engineering and Management
关键词
因子分析
仓储物流
财务绩效
评价
factor analysis
warehousing logistics
financial performance
evaluation