数字化转型下建筑业企业财务绩效评价研究

针对建筑业数字化转型背景下如何提高建筑业企业财务绩效的问题，选取 20 家建筑业上市企业，从盈利能力、偿债能力、运营能力和成长能力四方面设计 8 项评价指标，利用偏序集方法对 2019 年 20 家建筑业企业的财务绩效进行综合评价，避免了对多指标权重精确赋值的难题。结果表明，通过 HASSE 图可直观对样本企业进行 5 个层级的聚类分析；深入探索企业财务绩效排名，明确了建筑业企业之间的竞争格局，绩效排名靠前的企业具有自身核心竞争力，在稳固主营业务的同时，还实行横向多元、纵向一体化战略，充分利用数字化带来的机会，赋能建筑业企业升级，这将为建筑业业企业未来发展提供一定的方向和思路。

Research on Financial Performance Evaluation of Construction Enterprises under Digital Transformation

This research aims at the problem of how to improve the financial performance of construction enterprises under thebackground of digital transformation of construction industry. 20 listed construction enterprises are selected to design 8 evaluationindexes from the four aspects of profitability， solvency， operation ability and growth ability. The partial order set method is used tocomprehensively evaluate the financial performance of 20 construction enterprises in 2019 in order to avoid the problem of accurateassignment of multi index weights. The results show that five levels of cluster analysis can be directly carried out on the sampleenterprises through Hasse diagram. We have explored the financial performance ranking of enterprises and defined the competitionpattern among construction enterprises. The enterprises with high performance ranking have their own core competitiveness. Whilestabilizing their main business， they also implement the horizontal diversification and vertical integration strategy， make full use ofthe opportunities brought by digitization， and enable construction enterprises to upgrade. The results and conclusion of this study willprovide a certain direction and ideas for the future development of construction enterprises.