Research On Financial Performance Evaluation Of Listed Companies In Road Transportation Industry

Under the background of the strategic deployment of building a powerful transportation country and the rapid development of China's economy,people's demand for transportation is increasing day by day,which has brought great growth space for the development of transportation industry.The most common mode of transportation is road transportation,which plays an important role in social development and is closely related to life.In order to promote the optimization and upgrading of industrial development,on the one hand,China has issued relevant preferential policies to reduce the pressure of business operation and bring vitality to the development of enterprises;on the other hand,China is vigorously promoting the construction of relevant infrastructure to provide strong support for the stable and healthy development of the industry.However,the rapid growth of high-speed rail and the threat of diversified transportation mode diversion make the development of road transportation industry face a "crisis".In the current competitive economic environment,as the support of the development of the whole industry and the main body of economic operation,it is particularly important for enterprises to maintain long-term sustainable operation,realize "positive profit" and not be squeezed out by the market.The listed company is the leader of the industry.The evaluation and analysis of its financial performance can not only provide a favorable basis for the optimization and improvement of the original business strategy,but also promote the development and progress of the industry and society.Based on this,after learning and combing the relevant literature,on the previous research results,through comparative analysis,select qualified samples,choose DEA method and BP neural network to analyze the financial performance and the weight of financial indicators that affect financial performance.This paper is divided into five chapters,the first chapter describes the background and significance of the topic;the second chapter combs the previous research results and related theoretical basis;the third chapter analyzes the factors affecting financial performance;the fourth chapter is empirical analysis,using data analysis software,after building the evaluation index system,using DEA evaluation method and BP neural network for financial performance evaluation;the fifth chapter According to the above results,we draw a conclusion and put forward relevant countermeasures and suggestions.Afterresearch and analysis,the results show that the overall financial performance efficiency value of the sample is ideal,the average value is 0.943.However,only 47.37% of the listed companies have a comprehensive efficiency value of 1;73.68% of the listed companies have a pure technical efficiency value of 1;47.37% of the listed companies have a scale efficiency value of 1;the main factor restricting the overall development is scale.The decision-making unit with DEA efficiency value of 1 has high management level,moderate scale and maximum output.It can be used as a reference for other enterprises to improve their financial performance.By using BP neural network,the influence weight of financial indicators on financial performance is obtained.The most influential indicators include current ratio,net profit growth rate,cash ratio,etc.Based on the above research results,this paper puts forward suggestions on the two levels of finance and management,in order to promote the healthy development of enterprises and industries.