基于熵权TOPSIS法的海螺水泥财务绩效评价研究
Research on Financial Performance Evaluation of Conch Cement Based on Entropy Weight TOPSIS Method

水泥行业在我国国民经济中占有举足轻重的地位，也是现代城市建设的支柱产业。本文以水泥行业的龙头企业海螺水泥作为研究对象，运用熵权TOPSIS法，从盈利能力、偿债能力、营运能力和发展能力中选取12个指标，对其2019~2023年财务绩效情况进行纵向评价，并对水泥行业上证A股的11家水泥公司2023年财务绩效进行横向评价，分析海螺水泥财务绩效的重要影响因素并提出提高产品创效能力、拓宽企业融资渠道、加强资源成本控制、优化国外市场开拓的对策建议，以期为该公司及水泥行业其他企业提升财务绩效能力提供借鉴。
The cement industry plays a pivotal role in our national economy, and is also a pillar industry of modern city construction. This paper takes Conch Cement, a leading enterprise in the cement industry, as the research object, uses the entropy weight TOPSIS method to select 12 indicators from profitability, solvency, operating capacity and development capacity, and evaluates its financial performance from 2019 to 2023 as well as 11 Shanghai A-share cement companies in the cement industry. This paper analyzes the important factors affecting the financial performance of Conch Cement and puts forward the corresponding countermeasures, in order to provide reference for the company and other enterprises in cement industry to improve their financial performance.