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基于SBM-Malmquist模型的新能源汽车企业财务绩效评价

薛乐 姚丽萍 田靖涵 余爱芳

湖北汽车工业学院学报2026,Vol.40Issue(2):76-80,5.
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湖北汽车工业学院学报2026,Vol.40Issue(2):76-80,5.DOI:10.3969/j.issn.1008-5483.2026.02.014

基于SBM-Malmquist模型的新能源汽车企业财务绩效评价

Financial Performance Evaluation of New Energy Automobile Enterprises Based on SBM-Malmquist Model

薛乐 1姚丽萍 2田靖涵 1余爱芳1

作者信息

  • 1. 湖北汽车工业学院,湖北 十堰 442002
  • 2. 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
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摘要

Abstract

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.

关键词

新能源汽车/财务绩效/评价/SBM模型/Malmquist指数

Key words

new energy vehicles/financial performance/evaluation/SBM model/Malmquist index

分类

管理科学

引用本文复制引用

薛乐,姚丽萍,田靖涵,余爱芳..基于SBM-Malmquist模型的新能源汽车企业财务绩效评价[J].湖北汽车工业学院学报,2026,40(2):76-80,5.

湖北汽车工业学院学报

1008-5483

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