我国电商企业经营绩效评价研究——以苏宁易购为例

Research on the Evaluation of Business Performance of E-Commerce Enterprises in China—Taking Suning.com as an Example

摘要: 由于中国是迄今为止世界上最大的电子商务市场，研究电商企业经营绩效可以发现在发展和经营方面存在的问题，从而提高电商企业的绩效和抗风险能力。建立一套针对电商上市公司的绩效评价系统，可以对电商企业的经营状况进行绩效评估，有利于资本市场投资者的选择，也有利于电商上市公司加强自身的经营管理，促进电商企业的长期发展。本文选用因子分析法作为研究方法，从上市公司选取了12个相关的财务绩效评价指标，构建出了一套科学合理的针对电商上市公司的绩效评价指标体系，最后利用因子分析对苏宁易购2014~2022九年的财务数据进行排序、分类、评价和分析，并总结本文的研究结果。

Abstract: Since China is by far the largest e-commerce market in the world, studying the business performance of e-commerce enterprises can identify problems in development and operation, thus improving the performance and risk resistance of e-commerce enterprises. Establishing a set of performance evaluation system for listed e-commerce companies can assess the performance of e-commerce enterprises’ operation status, which is conducive to the selection of investors in the capital market, and is also conducive to listed e-commerce companies’ strengthening of their own operation and management, and promoting the long-term development of e-commerce enterprises. This paper chooses factor analysis as the research method, selects 12 relevant financial performance evaluation indexes from listed companies, constructs a set of scientific and reasonable performance evaluation index system for e-commerce listed companies, and finally uses factor analysis to sort, classify, evaluate and analyze the financial data of Suning.com in the nine-year period of 2014~2022, and summarizes the results of the research in this paper.