【摘要】 为了提高食品制造企业财务绩效水平,满足利益相关者信息需求,建立盈利能力、营运能力、偿债能力和发展能力四个维度的评价指标体系,采用偏序集评价方法,对17家食品制造企业财务绩效进行评价。财务绩效排名和HASSE图的结果表明:较高的成本费用会导致较低水平的企业财务绩效;激烈的市场竞争环境将驱动企业不断创新生产,提高经营效率,进而提升财务绩效水平;从产业链布局角度,上游与下游企业之间在财务绩效水平上存在显著差异,即上游企业的财务绩效水平要高于下游企业。为此,企业间应相互合作,共同提高财务绩效。更多还原

【Abstract】 In order to improve the financial performance level of food manufacturing enterprises and meet the information needs of stakeholders, the method of partial order set is adopted to evaluate the financial performance of 17 food manufacturing enterprises from four dimensions of profitability,operation ability, solvency and development ability. The ranking result of financial performance based on HASSE diagram shows that the higher cost expense will lead to the lower level of financial performance of enterprises, and the fierce market competition environment will drive enterprises to continuously innovate production, improve operating efficiency, and then improve the level of financial performance. From the perspective of industrial chain layout, there is a significant difference in financial performance between upstream and downstream enterprises, that is, the financial performance level of upstream enterprises is higher than that of downstream enterprises.Therefore, enterprises should cooperate with each other to improve financial performance.更多还原