摘要
以内蒙古伊利实业集团股份有限公司(以下简称“伊利集团”)作为研究对象,结合其2019—2023年的财务数据,利用熵权法,在4个一级财务指标中选择了16个二级指标来构建绩效评价体系,得出伊利集团各项指标的熵权比重。以此分析影响案例企业财务绩效的主要财务因素,并提出针对性的对策建议。
Dairy industry is an important part of China's agriculture and food industry,and it plays a key role in promoting the modernisation of agriculture and the sustainable development of food industry.(hereinafter referred to as"Yili Group")as the research object,and combined with its 2019-2023 financial data,using the entropy weight method,selecting 16 second-level indicators among four first-level financial indicators to construct a performance evaluation system.,to derive the entropy weight of each index of Yili Group.In this way,the main financial factors affecting the financial performance of the case enterprise are analysed,and targeted countermeasure suggestions are put forward for the reference of China's dairy industry.
作者
朱英
Zhu Ying(Qinghai Minzu University,Xining Qinghai 810000,China)
出处
《现代工业经济和信息化》
2025年第3期220-223,共4页
Modern Industrial Economy and Informationization
基金
青海民族大学研究生创新项目,熵权法下乳制品上市公司财务绩效评价——以伊利集团为例的研究成果(65M2024152)。
关键词
熵权法
财务绩效评价
伊利集团
entropy weight method
financial performance evaluation
Yili Group
