摘要
选取全球范围内35家已公布财务数据的上市航空公司进行财务竞争力研究。在评价方法上使用灰色财务评价模型——灰色关联度。为了较为全面地反映航空公司的财务竞争力,根据航空运输业的行业特点选取航空公司偿债能力、运营能力、成长能力和盈利能力四个方面12个指标进行分析评价。结果发现欧美发达国家的航空公司最具竞争力,南美和亚洲等一些发展中国家或地区的航空公司表现较差,中国内地航空公司总体水平位于中等偏下。最后针对中国内地航空公司暴露出的问题给出了一些对策建议。
The present paper, using a financial evaluation model based on grey relational analysis, studies the financial competitiveness of 35 worldwide listed airline companies which have published financial data. According to the characteristics of air transport industry, it comprehensively evaluates the airline companies＇ financial competitiveness by selecting 12 indicators of the four respects of the airline companies, which are debt-paying ability, operation capability, growth potential and profitability. The result shows that the airline companies those developed countries such as the United States and those in Europe are the most competitive,that those companies of the developing countries in South America and Asia are the least competitive, and that,generally speaking, the competitiveness of Chinese companies is at a moderate or lower level. The paper finally gives some countermeasures to solve the problems Chinese airline companies are confronted with.
出处
《无锡商业职业技术学院学报》
2017年第5期14-20,共7页
Journal of Wuxi Vocational Institute of Commerce
基金
中央高校基本科研业务费资助项目(Y17-22)
关键词
财务
航空公司
灰色关联度
竞争力
finance
airlines
grey relational analysis
competitiveness
