摘要
选取25家林业上市公司21项具体指标,从盈利能力、偿债能力、营运能力、成长能力、可持续发展能力、信息披露和绿色竞争力这七个方面构建了林业上市公司综合竞争力水平评价指标体系,利用熵权法结合topsis法来评价林业上市公司的综合竞争力水平。研究发现:林业上市公司的财务绩效相对稳定,但信息披露不足,环保意识较弱,创新研发投入不足。基于研究得出的结论,提出了提高企业创新能力、增强绿色发展协同效应以及提高企业信息披露积极性等对策建议。
This paper firstly constructed the comprehensive competitiveness of forestry listed company level evaluation index system from the seven aspects of the profit ability, debt paying ability, operation ability, development ability, the ability of sustainable development, information disclosure and green competitiveness. Then it used the entropy weight method combines topsis method to evaluate the comprehensive competitiveness of forestry listed company level by selecting 25 forestry 21 specific indicators of listed companies. It found that the financial performance of listed forestry companies was relatively stable, but the information disclosure was insufficient, the awareness of environmental protection was weak, and the investment in innovation and R&D was insufficient. Based on the conclusions of this study, it put forward some countermeasures and suggestions to improve the innovation ability of enterprises, to enhance the synergy effect of green development and to improve the enthusiasm of enterprise information disclosure.
作者
祁玉
丁胜
QI Yu;DING Sheng(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2023年第1期120-125,共6页
China Forestry Economics
关键词
熵权-TOPSIS
综合竞争力
林业上市公司
Entropy weight TOPSIS method
Comprehensive competitiveness
Listed forestry company
