快递行业上市公司财务财务绩效评价研究—以顺丰控股为例

快递行业上市公司财务财务绩效评价研究一以顺丰控股为例摘要互联网时代的到来带动着电子商务行业的高速发展，而随着人们对电子商务平台的广泛认可，快递行业进入了发展的机遇期，民营快递企业群体变得日益壮大，快递企业之间的竞争也已经从快递市场转战至资本市场，因此如何扩大财务绩效，抢占市场份额，也就成为各大快递公司发展的重中之重。本文以快递行业上市公司顺丰控股为研究案例，首先，结合我国当前资本市场和快递行业的现状，介绍了研究背景和研究意义，结合国内外研究成果阐述了研究方法。接着以顺丰、圆通和申通2017-2020年的相关数据为依据，采用财务指标分析法其财务绩效进行横向分析和纵向分析，找出顺丰控股财务绩效方面存在的问题，并对存在的问题提出相应的解决对策，以期帮助顺丰控股实现更大发展。关键词：快递行业：财务绩效：顺丰：绩效评价ABSTRACTThe arrival of the Internet age has driven the rapid development of thee-commerce industry,and as people's extensive recognition of the e-commerceplatform,the express delivery industry has entered the opportunity period ofdevelopment,and the group of private express enterprises has become increasinglygrowing.The competition between express delivery companies is also It has beentransferred from the express market to the capital market,so how to expand financialperformance,seize market share,and become the top priority of major expressdelivery companies.In this paper,the express delivery industry listed in SF Express is a research case.First,combined with the current situation of my country's current capital market andexpress industry,the research background and research significance,combined withdomestic and foreign research results,research methods.Then,according to SF,Yuantong and Shentong 2017-2020,the financial performance analysis method is usedto perform horizontal analysis and longitudinal analysis,find out the problems in SFExpress financial performance,and propose corresponding issues Solving thecountermeasures,in order to help SF Express achieve greater development.Key Words Express industry;financial performance;SF;performanceevaluation目录1绪论.444401.1研究背景与意义1.1.1研究背景.1.1.2研究意义1.2国内外研究现状1.2.1财务绩效评价法的发展1.2.2财务绩效评价相关研究.21.2.3财务绩效评价指标相关研究.31.2.4国内快递运输企业财务绩效评价相关研究41.3研究内容与方法.51.3.1研究内容51.3.2研究方法52基本概念及相关理论62.1基本概念界定62.1.1财务绩效….62.1.1财务绩效评价.62.1.3财务指标分析法62.1.4EVA指标评价法.62.2相关理论.….72.2.1协同效应理论….72.2.2财务协同理论….72.2.3战略管理理论3顺丰控股财务绩效评价.83.1快递行业发展现状.83.2顺丰控股发展现状….93.3顺丰控股财务绩效现状93.3.1偿债能力分析.…103.3.2营运能力分析…...................3.3.3盈利能力分析….123.3.4成长能力分析.133.4基于EVA的顺丰财务绩效评价143.5EVA财务绩效评价结论.164顺丰控股财务绩效存在的问题及改进策略184.1顺丰控股财务绩效存在的问题.184.1.1短期偿债能力偏低.184.1.2应收账款管理较弱..184.1.3营运成本较高…194.1.4无形资产投入较低.204.2顺丰控股财务绩效的改进策略.0204.2.1拓展融资渠道.204.2.2加强应收账款管理.204.2.3降低运营成本维持价格优势214.2.4重视无形资产投入….214.2.5强化成本控制机制.22结论23致谢。.24参考文献25