基于SBM-Malmquist模型的新能源汽车企业财务绩效评价OA
Financial Performance Evaluation of New Energy Automobile Enterprises Based on SBM-Malmquist Model
为明确新能源汽车企业财务绩效整体水平,深入分析其存在的问题,帮助企业识别优势与劣势、提高资源配置效率,文中以国内54家新能源汽车上市企业为研究对象,基于2016-2024年的财务数据,构建了SBM模型和Malmquist指数模型,对企业财务绩效的静态效率和动态变化进行系统评价,为企业优化战略决策和改善财务绩效提供实证参考.
In order to clarify the overall level of financial performance of new energy automobile enter-prises,deeply analyze their existing problems,help enterprises identify their advantages and disadvan-tages,and improve the efficiency of resource allocation,54 domestic listed new energy vehicle compa-nies were taken as the research objects.Based on the financial data from 2016 to 2024,the SBM model and Malmquist index model were constructed to systematically evaluate the static efficiency and dynam-ic changes of corporate financial performance,so as to provide empirical reference for enterprises to op-timize strategic decision-making and improve financial performance.
薛乐;姚丽萍;田靖涵;余爱芳
湖北汽车工业学院,湖北 十堰 442002湖北汽车工业学院,湖北 十堰 442002||湖北省鄂西北新能源汽车产业技术研究院,湖北 十堰 442002湖北汽车工业学院,湖北 十堰 442002湖北汽车工业学院,湖北 十堰 442002
管理科学
新能源汽车财务绩效评价SBM模型Malmquist指数
new energy vehiclesfinancial performanceevaluationSBM modelMalmquist index
《湖北汽车工业学院学报》 2026 (2)
76-80,5
评论