会计学院知识库

        近年来，我国实现的经济腾飞有目共睹，2020 年全年GDP 更是突破100 万
亿元，这离不开我国对制造业实体经济的重视，建材行业属于制造业中一个重要
的板块。目前，我国已成为世界头号建材产品产销国。但另一方面，结构调整、
科技创新、资源配置、产业升级成为行业面临的几大挑战。尽管在国家一系列政
策扶持下，我国建材行业企业取得了较快发展，但同发达国家相比，我国建材企
业竞争力仍然较为薄弱。财务竞争力作为企业竞争力的重要组成部分，对其进行
科学评价成为我国建材企业必须关注的课题。
        本文在阐述相关理论与概念后，进行具体的案例研究，以扬子新材为研究对
象，选取11 家同行业上市公司为比较对象，构建财务竞争力评价指标体系，从
盈利能力、偿债能力、资产营运能力、发展能力、创新能力五个因素进行评价，
选取了16 个具有代表性的二级指标，通过熵权TOPSIS 法对我国建材行业12 家
上市公司的财务竞争力进行排名。最后得出结论：扬子新材的财务竞争力总体表
现在12 家建材行业公司中排名靠后，尤其在盈利能力、发展能力和偿债能力方
面劣势明显，而前两者对整体财务竞争力水平的影响最大。论文结尾通过分析扬
子新材存在的问题与成因，提出该公司财务竞争力的提升建议。

In recent years, China's economic take-off has been obvious to all. In 2020, the annual GDP exceeded 100 trillion yuan, which is inseparable from China's attention to the real economy of manufacturing industry. Building materials industry is a part of the above industry. China has become the world's number one producer and marketer of building materials. But on the other hand, structural adjustment, scientific and
technological innovation, resource allocation, industrial upgrading become several major challenges facing the industry. Although the industry companys have achieved fast development under the support of national policies, compared with the developed countries, China's companys competitiveness is still not strong enough. Financial competitiveness is an important part of companys competitiveness, scientific evaluation of it has become the subject of concern to building materials companys in China.
This paper takes Yangtze New Materials as the research object, selects 11
industry listed companies to compare the objects, and from the profitability, solvency,  assets operation ability, development ability, innovation ability five factors to evaluate and select the 16 representative secondary indexes, through the entropy and TOPSIS method to our country building materials industry 12 listed companies' financial
competitiveness ranking. Finally, the conclusion is drawn: the overall financial competitiveness of Yangtze New Materials ranks the lowest among the 12 building materials industry companies, especially in profit, development and solvency ability. The first two have the greatest impact on the overall financial competitiveness. At the end of the paper, the existing problems and causes of Yangtze New Materials are analyzed and some suggestions to improve the financial competitiveness are given.